I came up with a topic for my whitepaper however I just had one question, who works on the security issues of online banking? If i were writing a white paper about the issue of security to online banking, who would my audience be? who am i writing to that would understand my proposed solution to creating a strong security system and help solve it?

Probably ~

~~ the bank's IT employees, especially those working on the online banking side (if there is such a separate sub-department)
~~ the managers and any other administrators of the online banking part of the bank
~~ the overall higher-ups in a bank who may or may not understand the technicalities, but who need to be kept informed