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Measuring the Application of the Basil Committee 2 in Iraqi Governmental Banks : A Practical Study | ||
| Al-Ma'mon College Journal | ||
| Article 1, Volume 0, Issue 18, 2018, Pages 82-105 | ||
| Author | ||
| Haithem A. Aljanabi | ||
| Abstract | ||
| The banking sector is one of the most sensitive economic sectors to the developments and changes in the world. In the course of pursuing the development of competitive financial transactions and the developments which the global markets face, banks become vulnerable to many risks that may arise from global, internal & environmental factors. Therefore the Basil Committee for banking control has been formed to establish essential principles for effective banking control. The Research aims at measuring the application of the resolution of the Basil Committee (2) in Iraqi governmental banks. Al Rafidian & AL Rasheed banks have been selected as samples for the research . The research concluded that governmental banks in Iraq implement the resolutions of the Basil Committee on internal control, using a questionnaire and statistical analysis tools, as there are no statistically significant differences in the degree of implementation of governmental banks in Iraq with the resolution of the committee due to the difference in the identity of the bank. The research has found a number of recommendations to implement best decisions on the Iraqi banking system. | ||
| Keywords | ||
| Basil Committee | ||
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