Nowadays technology is growing fast and always adds new dimensions to our daily lives. In this way, Internet banking systems allow users to manage financial affairs such as checking account balances and transferring money between accounts as fast and easy as it can be. This study is done in Iran and Malaysia, the basic structure in Malaysia causes more concern, as well as use of this new way of banking. Also the differences between traditional and internet banking are more obvious in Malaysia. Therefore, we separately investigated the users of Parsian Bank of Iran- Isfahan Province and CIMB Bank of Malaysia-Kuala Lumpur. For the purpose of validating or disproving the research hypotheses, SPSS software and one sample t-test, two sample t-test, one way ANOVA and correlation analysis was used. Due to the nature of internet banking that occurs in the web network, not face to face, expected security is very important. Therefore, the linkage between security and trust is being investigated and the results show a positive correlation between these two variables. Statistical results show that, age and the level of education affected the attitude toward internet banking. But there is no statistical significant difference of the attitude between genders.