Controlling Electronic Trade Activities by Focusing on Administrative Control and Audi at Yemeni Banks in Hodeida: An Empirical Study

Abstract

This study aimed to show the requirements of electronic trade activities, and examine the extent of commitment to administrative, technological, legal, and legislative requirements of control and the security requirements of electronic trade activities by control and audit units at Yemeni banks in Hodeida. The primary data of the study were collected by administrating a questionnaire to all control offices at  Yemeni banks in Hodeida where 60 copies were distributed and only 55 (90%) copies returned back. After gathering and analysing data, a number of findings were revealed; such as, there was a statistically significant relationship between the administrative, technological and security requirements of the internal control, and the extent of commitment in controlling electronic trade activities; and both legal and legislative requirements of electronic trade activities at Yemeni banks in Hodeida were insufficient.