Yennik, Inc.
R. Kinney Williams
Yennik, Inc.

Bank Auditing Services



The term "electronic financial service" as used in this guidance includes, but is not limited to, on-line financial services, electronic fund transfers, and other electronic payment systems. On-line financial services, stored value card systems, and electronic cash are among the new electronic products being introduced in the market. Financial institutions are establishing Internet web sites that advertise products and services, accept electronic mail, and provide consumers with the capability to conduct transactions through an on-line system. Services and products can be accessed through personal computers connecting to the institution via proprietary software, commercial on-line services, and the Internet, or through other access devices including, for example, video kiosks and interactive television. Financial institutions should be advised that many of the general principles, requirements, and controls that apply to paper transactions may also apply to electronic financial services.

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