مدى تطبيق المصارف العراقية لمتطلبات بازل III : دراسة تحليلية لعينة من المصارف الخاصة العاملة في العراق

الملخص EN

The banking sector is one of the sectors most exposed to risks and the reason is due to the nature of the work of banks that is linked to a group of risks directly.

Therefore, it is necessary for the bank to have an efficient and efficient internal control through which it can control the bank’s resources from the risk of waste and loss.

Therefore, the idea of establishing the Basel Committee on Banking Supervision came from the banks’ need to strengthen the internal control and increase its solidity to face risks effectively.

The increase and exacerbation of global indebtedness, especially in developing countries, so if the banks are committed to applying the requirements of Basel III, this will help reduce risks and control the available resources and reduce As for the research sample, it included three private commercial banks, which are the Iraqi Union Bank, Ashur International Bank and Al-Mansour Investment Bank.

The research reached a set of results, including that the requirements of Basel III came to keep pace with the banks of developed countries, and that it is possible to cover the risks they face from their capital, which in turn represents a challenge for banks of developing countries due to the difficulty of implementing these requirements and that the internal control of banks is in their interest to apply all the requirements Basel III to increase its durability and strength to face the risks it may be exposed to.

The research problem includes the extent to which banks operating in Iraq apply the requirements of Basel III and does the Central Bank of Iraq follow up on the application of these requirements periodically.

For banks, the research sample is represented by three private commercial banks: Union Bank of Iraq, Ashur International Bank and Al-Mansour Investment Bank.

The researcher also relied on laws and legislations related to the subject of research, doctoral dissertations and relevant master’s theses, in addition to relevant Arab and foreign books and periodicals.

Relationship to the subject matter.