It is generally believed that assessment has important impact on instruction and learning (Gibbs, 1999; Scouller, 1998). The existence of gaps between educational system and the real world of work cause to materialize e-assessment as an essential component of teaching contexts. In fact, virtual and practical e- assessment provides feedbacks for students to meet what they need for regulation of good performance in the authentic environments. The expansion of virtual e-assessment is one of the controversial issues among training administrators to generate valid and reliable assessments results in higher education contexts by undertaking purposes such as providing a basis for evaluating the quality of instructional context and serving feedback loops for learners by associating themselves in self-assessment to actualize their desires. In the same line, the present paper has an attempt to discuss a conceptual framework for implementation of reliable and valid e-assessment in web-based courses by highlighting viewpoints of different scholars with regard to the role of e-assessment as an integral part of teaching and learning process.