تصميم أنموذج لفحص مدى التزام المصارف بمبادئ حوكمة الشركات إيفاء بمتطلبات البنك المركزي : دراسة في مصرف الموصل للتنمية

Abstract EN

Companies and banks need to adhere to the principles of governance to achieve a high level of transparency, disclosure and protection of shareholders ' rights.

Therefore, the design of a model was guided to examine the extent of compliance with governance and to identify the governance requirements approved by the central bank.

The research was based on the premise that "the corporate governance framework applied in the unit under audit is examined and evaluated based on the principles of the Basel Committee to meet the requirements of the central bank".

The researchers prepared the practical side of the thesis through an analytical study of the principles of corporate governance at Mosul Development Bank by adopting a checklist to identify the level of application of the principles of governance based on the principles of Basel/ 2015, linked to the amended Companies Law No.

(21)/ 1997, Banking Law No.

(94) of 2004, central bank instructions No.

(4)/ 2011, and any instructionsThe most notable findings of the two researchers were: 1.

There is some lack of commitment for the banks in question to apply the Basel principles of governance, despite what the researcher showed when reviewing Iraqi laws and instructions that there are a number of articles governing the relationship with governance axes, although they do not explicitly mention them, while instructions (4) "facilitating the implementation of the Iraqi banking law (94) of 2011" referred to the requirement to apply governance.2.

The approach applied in the research helps to assess the principles of bank governance as described for the banks in question, as well as the ability to identify areas of vulnerability.

It was found that the Mosul Development Bank had an 81% commitment level in applying the same principles (non-compliance gap 19).