تقييم الرقابة و الحوكمة في نجاح المصارف العراقية في ظل التوجهات الإصلاحية

Abstract EN

Banking governance and supervision received attention after 2004, to meet the requirements of change, and it came in line with what is required by this stage, as it had the role of financial banks that stabilized the general index of the Iraq Stock Exchange, and this is due to the work of governance, which included: - The supervisory framework for banks, which it practiced The Securities Commission, and work to increase disclosure through websites.

The results of the analysis also showed for the aggregate financial indicators and ratios, and by using a full-fledged model for Islamic and conventional banks, the evaluation was on average good for both types.

The financial strength of the banks is due to the banks ’compliance with Governance Law No.

21 of 1997 as amended and understood by the corporate management, and the absence of a conflict between the management and the owners of capital, and a negative impact on the market.

One of the most important recommendations is the banks ’adoption of several tools and mathematical methods, whether to measure the efficiency of financial performance or to identify the level of failure that banks may be exposed to, as this makes the bank certain of knowing its financial condition, as a complete model.

In order to raise the efficiency of the listed companies, the Central Bank shall seek to organize intensive training courses in the field of advanced quantitative methods.