Internet technology has influenced everyday life during the past few decades because of its capability to assist and enhance operational and managerial performance in both non-business and business industries. Furthermore, security issues have become more common nowadays in internet technology particularly on internet banking systems due to the harmful impact on confidentiality, integrity and privacy of the bank and its customers. In the previous research, we investigated the internet banking

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... curity system of 16 selected Australian banks. The findings from that research revealed that there were deficiencies in internet banking security in all 16 of the selected Australian banks which were likely to affect the confidentiality of the existing and potential customers of the banks. The aim of this paper was to further the scope of the research by investigating internet banking security in another country. It examined 12 Thai commercial banks and compared the results/findings obtained from the previous research paper to generate a feasible guideline for Thai commercial banks. The investigation revealed that there was a distinct lack of internet banking security information provided on all the selected Thai banks' websites as compared to the selected Australian banks which provided better internet banking security information.