Sohad Sabih Alsaffar
This paper aims to shed light on some important concepts of governance principles that require the development of an area in which it is integrated with a widely accepted approach to performance appraisal, which is the balanced score card. it has been identified and applied analytical techniques to enhance governance in the research sample (Credit Bank of Iraq). The research reached a set of conclusions that can be summarized as follows: (1) There is a symmetry between the tasks of internal auditing under international auditing standards and principles related to the implementation of governance by emphasizing effective control procedures and controls. This achieves a sustainable improvement in the effectiveness, efficiency and adequacy of control controls in response to the risks of governance, operations and information systems (2). Indicators from the balanced scorecard can be used to implement the tasks presented in the previous conclusion. The indicators are selected according to the nature of the activities of the economic unit, the business sector operating in it, and the risks to which it is exposed within this sector. (3) The creation of sustainable value for the bank's shareholders can be considered. It is reached through the growth of the bank's revenues and the performance of activities with less material and human resources, which is expected to positively reflect on the dividend and share price in the market. A strategic goal for the research sample bank (the Credit Bank of Iraq) that management should strive to achieve.