الدور الرقابي لمجلس الإدارة و انعكاسه على الأداء المصرفي : بحث تطبيقي في عينة من المصارف العراقية

الملخص EN

The main goal that this thesis aims to identify is the importance of the monitoring role of the Board of Directors and the reflection of this on the banking performance and the dependence on the internal/external governance mechanism which include the availability of an effective frame work for both governance and board of director's responsibilities.

This idea has been catch through that it has been notice in the last decade at least that the lack of the internal monitoring efficiency and the drop of the transparency level that mainly cause in a financial crisis, Collapses in many banks and that assure the need of the banking system to be able to use effective tools/mechanisms to level up the Banking performance level and to adapt and face the changes that took place in the environment that effect this performance.

According to what have mentioned above we can say that considering the governance as a rule is the only guarantee that can keep the bank system on the right track through that its (governance rules) are a group of legal/administrative procedures that enable the board of directors to bush the bank employee to play their monitoring/supervisory role on the executive directors and that lead to a positive banking performance, from this point exactly the problem that this thesis want to solve came into mind through asking if there is an effect of the monitoring role of the board of directors on the banking performance? Designing and effective internal monitoring systems by the board of directors has a great benefit in improving banking performance through that this board play more monitoring role in the banking systems, The board of directors should design a modern updated internal monitoring systems that can adapt to the changes in the banking environment in a way that flow with the rules and improve the banking performance