Information Systems Ethics and Its Role in Achieving Banking Discrimination Analytical Research in a Sample of Private Banks

Nibras Jassim Kazem, Shaima Mahdi Kazem and Prof. Dr. fadheelah Salman Dawood

University of Baghdad -College of Administration and Economics Iraq

*Corresponding Author Nibras Jassim Kazem Article History Received: 22.04.2022 Accepted: 30.04.2022 Published: 10.05.2022 Abstract: The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethics of information systems and banking excellence. There is also an effect of information systems ethics on banking excellence. Keywords: Banking Discrimination, systems, Baghdad.

The first topic

Scientific Methodology of Research

First: preamble:

Most of the banks and financial institutions, especially the private ones, suffer from environmental complexity, which in turn increases the environmental uncertainty and the lack of accurate information that serves the banks in their work.

Therefore, the scientific methodology of the research represented a roadmap for each researcher, as it determines the path that the research should be on. Therefore, this topic dealt with the research problem, identifying the desired goals, and identifying the limits of research related to spatial and temporal limits, society and the research sample, as well as the statistical tools used in collecting data and information.

Second: the research problem

The banking business environment today is facing a wave of rapid changes and developments, due to the tremendous progress in the means of communication and the development of information technology. Intense competition at the local and global levels, where it faces many challenges that necessitate the use of modern means, mechanisms and strategies to reduce information leakage and preserve it in order to keep pace with global and contemporary changes produced by globalization.

Therefore, the problem is represented in the weak awareness of the senior leaders in the banks, the research sample (the Middle East Bank for Investment and Finance, the United Bank for Investment and Finance, and the Bank of Baghdad for Investment and Finance) in the role of the ethics of banking information systems in achieving banking excellence, which represent the important and basic elements in achieving banking leadership. The two variables are the ethics of information systems and banking excellence, and for the purpose of framing the mentioned problem, the research problem must be formulated with the following question:

((Is there a role for information systems ethics in achieving banking excellence, the research sample?))

Second: The importance of research

The research gains its importance from the importance of the variables investigated in the field of information systems ethics and banking excellence. In addition to the results that have been reached, which determine the type of influence and the relationship between the ethics of information systems and banking excellence, and the extent to which the research sample banks benefit in enhancing their strategic plans and achieving their current and future goals. As well as motivating and educating senior leaders in the banks, the research sample, on the topics of information systems ethics and banking excellence in the banks, the research sample, so that they can face the environmental conditions in which they work.

Third: Research objectives

The current research aims to achieve a basic goal, which is to determine the impact and the relationship between the ethics of information systems and the achievement of banking excellence in the surveyed banks. In confirmation of this main objective, this research seeks to achieve the following:

1. Preparing a theoretical study on the ethics of the information system and banking excellence?

2. Describe and diagnose the ethics of the information system and the dimensions of banking excellence? .

3. Identify the nature of the relationship between the ethics of the information system and banking excellence for the research sample?

4. Identifying the impact of information system ethics in achieving banking excellence for the research sample banks? .

Fourth: the hypothesis of the research

From the perspective of the research problem, the main variables in the research (the ethics of information systems and banking excellence) were identified.

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This research is built on a main hypothesis (there is a role for information systems ethics in achieving banking excellence). From the main hypothesis, we derive two sub-hypotheses:

• There is a statistically significant correlation between the ethics of information systems and banking excellence and its dimensions at the overall level in the research sample banks.

• The ethics of information systems contribute to achieving banking excellence and its dimensions at the overall level in the research sample banks.

Sixth: Building the search scale

Based on the research problem, its hypotheses, and the hypothetical scheme, the research scale was adopted, as shown in the table below:

Table (1) The search scale building tool

Main variable	Qualitative variable	Number of paragraphs	Source
the ethics of information systems		21	Sargolzaei: 2017& Nikbakht
banking excellence	leadership and planning Flexible structure excellence Excellence in Efficiency Excellence in efficiency	4 4 4 4	European Foundation for Quality, 2013) (Al-Taha and Al-Hilali: 2020) (David, 2019) Jasevičienė:2012

Seventh: The scientific method of research

The descriptive analytical approach was adopted and a questionnaire was distributed for the purpose of data collection. The questionnaire was used according to Likert scale and analyzed its results according to the (spss v.24) statistical program to find the correlation and perseverance of the variable The ethics of banking information systems in banking excellence.

Eighth: Research limits

• Spatial limits: - The research was conducted in a sample of private banks, namely (Middle East Bank, United Bank for Investment and Finance, Bank of Baghdad for Investment and Finance).

• Time limits: The time limits for research extended from (12/10/2021) to (30/3/2022).

Ninth: the measuring instrument

The two researchers used the questionnaire as a research tool, and they developed it as a tool for collecting information in this study, from a review of the theoretical literature related to the ethics of information systems and the second axis of banking excellence.

Tenth: The validity and reliability of the tool:

The research tool was presented to a group of arbitrators specialized in management and bank finance from PhD holders, and the arbitrators were asked to express their opinion on the paragraphs of the research tool in terms of the wording of the paragraphs, and their relevance to the field in which they were placed, either by agreeing to the importance of the difficulty or modifying its wording or deleting it for lack of Its importance, and the opinion of the majority (ie two-thirds of the members of the arbitrators' committee) has been taken into account in the arbitration process, so that the tool has become in its final form. The reliability coefficient of the tool was extracted using Cronbach's Alpha equation, and Table (2) shows the reliability coefficients for the two fields of the search tool.

Table (2) Reliability coefficients for the two search tool fields

Domain	Number of items	Cronbach Alpha	Honesty
the ethics of information systems	21	0.97	.98
banking excellence	16	0.92	.96

It is clear from Table (2) the high stability coefficients obtained by the two fields of research, which makes them feasible and suitable for scientific research purposes.

Eleven: Society and research sample

The community is represented by a sample of private banks in the province of Baghdad as a site for conducting the research, as it is one of the important banks and has a large sale in the banking market and a high market share in the local banking markets. On this basis, the number of forms distributed was (59) according to de Morcan’s law, and (55) valid forms were received for application, which included (37) paragraphs, distributed over two axes, the first included (21) questions, while the second axis included (16) questions, the researchers verified From the collection and analysis of (55) valid questionnaires for analysis.

1- Sex

The results of the analysis of the research sample indicate that the number of females is greater than the number of males, as the percentage of females is (78.18%), while the percentage of males is (21.82%), and this indicates that the sample banks that depend on the female component have a share in assuming leadership positions, as shown in the table below:

Table (3) Gender

Sex	Frequency	Ratio
feminine	43	78.18
Male	12	21,82
Total	55	100

2- Age

By analyzing the data of the questionnaire, it was found that ages (31-40) are the largest group that works in banks, with a percentage of (41.81%), which is the largest percentage of young people in banks, while in the second place came the age group (30), whose percentage reached (.2). The other percentages vary as in the table below.

Table (4) age groups

age groups	Frequency	Ratio
25-29	1	.018
30	11	.2
31-40	23	41.81
40-45	10	.182
45-50	8	.145
50 MORE	2	.036
TOTAL	55	100

Number of years of service

It was found that the number of employees whose number of service years ranges from (3-7) is the largest (44%), while the lowest percentage is the category (less than 3 years), as shown in the table below.

Table (5) Number of years of service

Number of years of service	Frequency	Ratio
LESS THAN 3 YEAR	16	.29
3-7	24	.44
15 MORE	15	.27
TOTAL	55	100

The second topic: the ethics of information systems

What we are witnessing today in technological progress and new computer innovations every day not only presents us with new opportunities for an easier and better life, but also presents a new danger at the same time if it is not directed and used properly. The ethics of computer use is not related to the computer and software, but rather it is related to the user of the computer who makes sense of his actions, and with the spread of the fast Internet, the importance of these ethics emerges, especially as it is a source of good and evil and a double-edged sword that must be controlled.

First: The concept of ethics in banking information systems

Through the development of banking, three general concepts of banking ethics have been developed:

((Concept of public ethics, conceptual ethics of the banking profession, concept of banking ethics))

The first concept relates to promoting the basic idea of ​​banking that there can be no ethical standards that are not generally accepted by society. This is the first concept of banking ethics rather than calling it general banking ethics and some basic rules, for example, related to the formation of relationships with customers that have been formed since ancient times. In some countries, traditionally, any activity, including banking services, is influenced by prevailing religions.

Ethics is a term derived from the Greek word meaning "custom". Ethics are values ​​and standards.

The moral that guides the individual in his interaction with others. Individuals interpret morals differently, and as such, difference in morals can be a hindrance especially with the expansion of global business and the increase of information and communication technology (Whitman, Tosend & Andrickson, 1999). These differences in moral values ​​are manifested in religion, race, environment, or nationality. As a matter of fact, something that is ethical to some may be illegal, or vice versa depending on the country or environment. An example is software duplication or software "piracy". While it is illegal in this country, it is considered ethical in some Asian countries to copy software at will, and even distribute such software (Rinne and Kau, 1999,34).

Therefore, ethics can be defined as a system of standards and measures that study the values, standards and rules upon which individual and social relationships are based on moral foundations such as right and wrong or good and evil. Professional ethics regulates the relationships of members of the profession related to each other and with society, and defines organizational ethics and internal behavioral culture by imposing certain rules for solving problems arising from within or outside the organization.

Carrying out investment and saving functions by playing the role of a unifier and mediator in society between the parties that provide and request money, and the banks, as part of the market, mainly and partly target the principles of profitability and productivity, which requires them to work in strict compliance with some principles of professional and organizational ethics...such as achieving The objectives of the banking system growth, enhancing the quality of banking services, optimizing the use of resources, creating a fair and honest competitive environment among banks, and preventing unfair competition, are required and expected to regulate their relations with each other and with other organizations, and with their customers, shareholders and employees in accordance with these ethical principles.

Therefore, there are a set of considerations that motivate modern banks to follow ethical behavior based on the following: (The Banks Association of Turkey Principles Of Banking Ethics: 2014)

• Ethical behavior can become a competitive advantage that can help to expand the customer base and increase revenue.

• The bank's positive image and reputation attracts customers ethically.

• Banks known for their ethical behavior may be able to attract and retain qualified and honest employees, improve human resource management and internal management and improve operational efficiency.

• A bank's positive reputation can facilitate timely and efficient data acquisition and additional capital.

The ethical benefits of information systems

Employing strategic information systems for information technologies plays an active role in providing support for the bank’s competitive strategies, and achieving competitive advantage, which are benefits that can be achieved through a set of strategic roles played by these systems, which are actually derived from the competitive forces framework of (Porter), and the benefits include the following (Daoud, et al 2019, 95):

a. Improving business processes: - It is related to making the bank’s operational processes more efficient, and its administrative processes more effective, and these improvements will enable the company to achieve cost savings, improve quality levels and better service to the customer, as well as develop innovative products for new markets. The use of intranets, extranets and the rest of the networks works to achieve The link between all the bank's operations.

B. Encouraging innovation: Investments in information systems and technologies can lead to development events in specific distinctive products or processes. This also creates opportunities for new business, enabling the Bank to expand into new markets.

T. Developing the strategic information base: The information systems give any bank a greater and broader possibility to develop its strategic information base that can provide the information necessary to support the competitive strategies of the banks.

Th. Finding the costs of switching to other banks: Information systems largely emphasize finding ways to build transformation costs in the relationships between the concerned banks and their customers and financiers. Customers will not be willing to change the banks they deal with, and switch to competing banks, because that will cost them money, time and effort.

c. Setting entry barriers for competitors: Investment in information technology achieves improvement in the bank’s operational operations, and in promoting innovation, enabling it to set barriers to entry for competing banks that want to enter the market, and this happens by increasing the amount of investments, or increasing the level of technical complexity necessary to compete in any A specific industry, or in a market sector, which would make banks able to build capabilities of strategic information technologies that allow them to take advantage of strategic opportunities as they arise, and at the same time prevent foreign companies from entering those markets.

h. Retaining customers and financiers: Investments in information technology enable banks to build close relationships with their customers and financiers as they look through them to their competitors as well, by building new and valuable relationships with these, and this will prevent customers and financiers from moving away and abandoning the bank and turning towards its competitors or pushing the bank Towards accepting less profitable relationships, and early attempts to employ information technology in these relationships focused on improving the quality of services provided to customers, depositors and financiers in the distribution, sales and services activities provided by banks, and then the banks will move towards more creative use of this technology.

x. Activating the information technology plan: investing in information technology enables banks to build a strategic information approach that gives them the opportunity to own a strategic advantage, by protecting banking information from unethical behavior in the field of information security, which refers to the protection of information, systems and devices used to store and transfer that information. Keen:2003,34)

2. The importance of information systems ethics

The commitment to ethical principles and ethical behavior is of great importance to the various segments of society, and the advantages that the organization expects to obtain as a result of great care and actual practice of job ethics are many, including the following:

B. Adherence to ethical standards has become a necessity to enter the global market and obtain well-known certificates of excellence (ISO 14000 and ISO 9000).

T. The existence of ethical codes gives a perception of how to deal with various situations, and also helps to spread a banking culture that promotes interest in the dimensions of ethics for various decisions, attitudes and actions.

Balancing the bank's goal of maximizing profit and making decisions that take the social and ethical side into consideration.

c. Strengthening the reputation of the bank at the level of the local, regional and international environment, and this also has a positive impact on the bank.

x. Not only for the purposes of protecting the rights and interests of owners, ensuring confidence, stability and consistency in financial markets, ensuring the effective operation of deposit, credit and payment systems, preventing transactions and practices that may lead to material damage and losses to the economy, but also with a view to supervising public goods, social benefit and environmental protection, Banks have to work in tandem with the general principles outlined below:

a. Integrity: Upholding the principle of integrity in all their relationships during their operations; And

B. Neutrality: departing from the basic principle of “respect for the human being is the basis of success.” Never discriminate between its employees and

customers, and refrain from biased behaviours; And

c) refrain from any discrimination based on ethnic origin, religion, financial and social status, or gender in the provision of their services; And

d. Reliability: to provide clear, understandable and accurate information to their customers within the framework of mutual confidence in all their services and operations, and to perform customer services in a timely and complete manner; And

d. Transparency: keeping its customers clear, understandable and explicit about their rights and obligations, and the benefits and risks related to the products and services offered to them; and before offering any product, service or advice, efficiently assess their customers, financial capabilities, status and needs of their customers, and offer their products and services accordingly;

y. Supervision of Public Goods and Respect for the Environment: In all their activities, they aim not only at profitability, but also make effort in supporting and sponsoring social and cultural events and activities in light of the principles of supervision of public goods and respect for the environment; And

e. Combating the laundering of proceeds of crime and combating the financing of terrorism: within the framework of international standards and applicable national laws and regulations, adopting it as an important principle to combat the laundering of proceeds of crime, corruption and the like, and willingly work to cooperate with each other and with other relevant entities and organizations and relevant official authorities, and taking the required procedures in their institutions, and organizing training programs for their employees;

And. Misuse of information: Take all kinds of measures and actions in order to prevent misuse of the inside information of their own and their customers.

3- Information ethics as a resource and target

From a “resource” perspective, the moral machine seems to need information—and a lot of it—in order to function properly. However, even within the limited framework espoused by an analysis that relies solely on information as a resource, which is merely a semantic view of the information space, caution must be exercised; In anticipation of reducing moral discourse to the nuances of large quantity, high quality, or conceptualization of informational resources.. According to John Rawls, the notion of the “veil of ignorance” the concept famously exploits this feature of information as a resource, in order to establish an objective approach to justice within the framework of justice. . Knowing is not always a good thing, but it may be wrong or morally dangerous.

Aside from A's input of information (information resources) and output (information products), there is a third sense in which information may be subject to ethical analysis, specifically when A's ethical assessments and actions affect the informational environment. Examples include A's respecting, or violating, the privacy or confidentiality of another person's information. Another good example is “piracy”; Because it amounts to unauthorized access to an information system (usually possible). It is common for piracy to be incorrectly considered one of the problems that should be discussed in the conceptual framework of information resource ethics. On Freedom of Thought and Dialogue by John Stuart Mill (1806–1873) is one of the classic books on information ethics interpreted with information ethics as a goal. https://www.hindawi.org/books/29257536/8

4- Ethical rules for banking:

The application of ethical rules was, of course, a favorable moment for raising the quality of banking services, but international practice points to the following behavioral problems of banks (which to some extent can be treated as a manifestation of bank selfishness): (Valentina Fetiniuc, Ivan Luchian: 2014 94). )

1- Consideration of the above mentioned bank interest by the customer.

2- Approaching the customer's weakness must become a source of profit for the bank and display errors and failure of ethical behavior as a by-product in achieving the ultimate goal.

3- Tendency to benefit from imperfect legislation.

4- Leadership principle: which does not contradict the law, is completely moral.

5- Refuse any accountability for their behavior through dishonesty and ignoring the existence of ethical factors.

6- Treating incorrect behavior as a non-essential offense if it does not lead to an obvious injury.

7- The transfer of responsibility to the consumer (the customer), who often lacks the necessary qualifications (or does not want to be informed) to understand the essence of complex banking products and their consumption, and deserves, in their opinion, such a position.

Kaptein: 2008,979 suggested that unethical behavior in the workplace should be measured in five dimensions: unethical behavior towards financiers, customers, employees, suppliers and society. He added that unethical behavior in the workplace may not bring or intend to cause harm, but it does. It should still be considered misconduct if core interests are at stake.

Considering the widespread use of computers and the Internet in today's business environments, unethical information security behavior has become a major concern of organizations, and it cannot be ignored. It is unethical behavior in the workplace from the perspective of stakeholders. However, unethical behavior associated with information security was not considered. Whereas an organization is a unit in which structures, technology (including information systems), people, and tasks are interdependent and mutually affected (Keen:1981),

Mason:1995,8) suggested that privacy, accuracy, ownership and accessibility are the four main ethical guidelines related to the use of computers and the handling of information. Privacy relates to the need to protect information, while accuracy relates to users' responsibility to avoid misinformation. Ownership relates to ownership of information Intellectual property rights, accessibility with the right to information Violations of the above ethical guidelines will have negative impacts on organizations.

Mason also emphasized that such behavior affects the ability of organizations to pursue their goals. We broadly define unethical information security behavior as voluntary employee behavior characterized by a failure to follow rules, standards, rules, or organizational principles that may affect privacy, accuracy, ownership, and/or access to information in the workplace . Employees who engage in unethical information security behavior may not have malicious intent, but may try to benefit themselves, such as to save time or access additional information to complete a task. Therefore, acts that may constitute serious crimes in the workplace, such as cyber-attacks (Ye: 2001, 77, cyber-crime (Icove: 1995, 73, and computer crimes) (McQuade: 2006, 444 and Pollitt: 2002, 67)).

5- Types of information systems ethics

(Dawood, et al 2019) indicated that there are many types of information systems ethics, which are (Daoud et al 2019, 222):

1- Ethics of using the computer between the person and himself: it depends on education and the presence of religious and moral scruples for self-monitoring, for the uselessness of laws when a person deals with himself. On others and interfering with their privacy, even if it is available to the person, as well as harming the body. Scientists have divided them into two types of damage (psychological and social), which are long-term physical effects and long-term physical effects:

2- The ethics of using the computer between the person and others and the device: it is between the user and other people, and it can be codified by enacting some systems that protect people and users. But the main focus of the application of these systems remains, which is personal scrutiny, and it can also be between the user and the device and enact some laws and programs to protect the devices as well, as it emphasizes attention to the devices and their accessories, taking care of them and using them according to what they are allotted to and not causing any damage to them or Its misuse, and among the most important examples of computer ethics:

a. Respecting the intellectual property of others: by preserving copyrights, whereby images, books, articles, programs, ideas and information available in open sources on the Internet are attributed to people and the sources that have been referenced. Credibility in what he prepares or benefits from, not stealing the work of others and claiming that they are his own, or copying the work of others, such as software, for example, and using them for free.

B. Preserving the privacy and secrets of others: Many programs have recently spread that facilitate access to others and see the details of their lives and follow them, such as Facebook, Twitter, Instagram and others, so that it is easy to access and track the privacy of others, so it is the most important ethics not to Publish or search for information about others that harms their privacy.

c. The obligation not to harm others: by accessing their private files, hacking or cracking their devices, or creating and sending viruses and malicious programs, and avoiding intrusion into other people’s websites and destroying or changing their information partially or completely.

Dr. The importance of maintaining compliance with the laws: Acts that violate the law in real life are against the law on the Internet. The laws that were established to regulate the use of computers and information, such as maintaining the user name and password and not giving them to others who are not authorized to use the devices, must be adhered to.

e. Not stealing programs and applications available on the Internet: Maintaining the validity of software, hardware and information equipment, and avoiding sabotaging them or disrupting their work, no matter how simple or limited it is.

And. Membership and Affiliation: When a person uses the Internet, he becomes a member of the Internet community, meaning that he becomes (Netizen) derived from Net Citizen, which means an Internet citizen or a member of the Internet community, and that every action he takes expresses his personality, so care must always be taken to provide the best, and treat others He also likes to be treated with him, and to avoid using information systems and the Internet in a confusing way for others to use.

g. Respect for the other party: It should be taken into account that there are one or many people on the other end of the network who receive your messages, ideas and opinions, and that you should respect them and their ideas and opinions. Therefore, it is necessary to be brief in presenting ideas, and conversing with others, and avoiding ridicule them, avoiding offending them, and avoiding the use of language that threatens them, or embarrassing them, culturally, religiously, or sexually, or hurting their feelings due to a physical disability in them.

h. Stay away from giving personal private information on the Internet: When necessary, it is necessary to ensure the credibility of the party that will be provided with the information.

6- Basic principles of information security

For more than twenty years, information security has maintained confidentiality, integrity, and availability (known as the CIA's triad) to be the basic principles. There is an ongoing debate about the extension of this classic trio. Other principles such as credibility, non-repudiation, and accountability are now key considerations for operational security installations.

a. Confidentiality: The term “confidentiality” is used to prevent disclosure of information to unauthorized individuals or systems. For example, an online credit card transaction requires the credit card number to be transmitted from the buyer to the merchant and from the merchant to the transaction processing network.

B. The system attempts to enforce confidentiality by encrypting the card number during transmission, by limiting where it may appear (in databases, log files, backup copies, printed receipts, etc.), and by restricting access to where it is stored . . If an unauthorized party obtains the card number in any way, it is a breach of confidentiality event. Confidentiality breaches take many forms such as hacking, phishing, phishing, email spoofing, SMS spoofing and sending malicious code via email or botnets, as discussed earlier.

c. Integrity: In information security, integrity means that data cannot be modified without permission. This is not the same thing as referential integrity in databases. Integrity is violated when an employee mistakenly or with malicious intent deletes important data files, when he or she is able to modify his or her own pay in the payroll database, when the employee uses software and deducts small amounts from all customer accounts and adds them to his/her own account (also called salami technology), when an unauthorized user sabotages a website, etc. More broadly, if the automated process is not written and tested properly, bulk updates of the database can incorrectly alter the data, leaving the integrity of the data at risk. Information security professionals are tasked with finding ways to implement controls that prevent integrity errors.

e. Availability: For an information system to serve its purpose, information must be available when it is needed. This means that the computing systems used to store and process information, the security controls used to protect it, and the communication channels used to access it must function properly. High availability systems are intended to remain available at all times, preventing service failures due to power outages, hardware failures, and system upgrades. Ensuring availability also includes preventing Denial of Service (DoS) attacks and Distributed Denial of Service (DDoS) attacks.

D. Authenticity: In computing, electronic business and information security, it is essential to ensure that data, transactions, communications or documents (electronic or physical) are authentic. It is also important for credibility to verify that both parties involved are who they claim to be.

y. Non-repudiation: In law, non-repudiation refers to the intent of an individual to fulfill his obligations under a contract/transaction. It also implies that the party to the transaction cannot deny the receipt or transmission of an electronic record. E-commerce uses technology such as digital signatures and encryption to prove authenticity and non-repudiation.

R. In addition to the above, there are other concepts and principles related to security when designing a security policy and deploying a security solution. It includes definition, authorization, accountability and auditing

g. Identification: Identification is the process by which a subject is recognized for identity and accountability. The subject should provide an identity to a system to initiate the authentication, authorization, and accountability process. Presenting identity can be typing a username, swiping a smart card, waving a proximity device, uttering a phrase, or placing a face, hand, or finger in front of a camera or scanner. Proof of the process ID number is also the identification process. Without an identity, the system has no way of relating the trigger factor to the subject.

s. Permission: Once a thread is authenticated, it must be authorized to access. The authorization process ensures that the requested activity or access to an object is possible given the rights and privileges assigned to the authenticated identity. In most cases, the system evaluates an access control matrix that compares the subject, objective, and intended activity. If the specified action is allowed, the subject is delegated. Other than that, the topic is not authorized.

u. Accountability and Auditability: An organization’s security policy can only be properly implemented if accountability is maintained, i.e., security can only be maintained if people are held accountable for their actions. Effective accountability depends on the ability to establish a person's identity and track their activities. Accountability is created by connecting human to online identity activities through security services and audit, authorization, authentication and identification mechanisms. Thus, human accountability ultimately depends on the strength of the validation process. Without a reasonably strong authentication process, there is a suspicion that the correct person associated with a particular user account is the actual entity controlling that user's account when an unwanted action occurs.

Other principles of banking ethics are (Božović, 2007), (Профессиональная этика):

a. The principle of mutual trust is of paramount importance for the successful operation of the business system. Important and valuable offers are often contracted over the phone, without witnesses, while the relationship between the participants is dominated by the inviolable principle of mutual trust;

b. The principle of mutual benefit and interest means that none of the partners in a business relationship should feel deceived;

c. The principle of good intentions is very important for business ethics and ethical behavior. this means

Basically that there is no intent to treat the business partner unethically, if it relates to fraud, theft or any other undesirable dealings with a business partner;

d. The principle of trade tolerance and business tolerance refers to the coordination of the conflicting interests of the participants in the business process.

e. The principle of moral improvement of business behavior is the availability of the business partner to accept the error that has occurred as a result of his actions. To admit mistakes and respond to them appropriately.

f. The principle of non-monopolistic position of the individual because monopolistic behavior in the market does not have a moral market value;

• The conflict of principles between their business interests indicates to the participants the inability to link common personal interests, having the same moral values.

Second: Banking Excellence

Banking excellence is the ultimate goal that organizations seek to reach: and defined (Al-Zoubi, 76, 2016) to ensure its growth and continuity in achieving progress and success. Foley & Hermel, 2008: 108) explained that it is a comprehensive method of work that takes into consideration the balance between the interests of shareholders (strategic beneficiaries) and increasing the possibility of banking success in the long term through excellence in operational and financial operations, developing the relationship with the customer and improving market performance. Faouri&etal.,2011:4) is to achieve and maintain superior levels of performance that not only meet the needs of stakeholders but also exceed their expectations.Shadid, 2012:30) emphasized that it is an intentional and purposeful beginning to create, promote and disseminate change in order to improve the effectiveness of the bank. According to Avazpour&etal., 2012:3685) it is an important activity of the management of the organization aims to reach results and focus on the customer, leadership and consensus. As for excellence idiomatically came from the Latin Exellentia, which is called banking excellence.

Therefore Pinar & Girard (2008: 31) defined it as the organizations' investment of critical opportunities preceded by effective strategic planning and commitment to realizing a common vision dominated by clarity of purpose, adequacy of resources and keenness on performance. for this study.

(Dsouza & Sequeira, 2011: 121) believes that banking excellence seeks to achieve the following goals: -

1- The trend towards creating an added value at the bank level.

2- Focuses on the efforts of the members to satisfy the customer and add value to the customer.

3- Attention to innovation at the bank level.

4- Continuous improvement of the bank's management.

5- Paying attention to the groups within the bank to achieve consistency, sustainability and communication.

6- Develop and share human resources.

7- Attention to team management to increase participation and for employees to understand and develop teams for the success of future projects, as banks must evaluate their performance in an accurate and easy-to-implement manner (Akinbowale et al 2014,342). Excellence depends on the ability of banks to implement a set of requirements in the long term. These requirements are (training and education, reward and recognition, team work, Magd&Hamza, 2008: 406-408) and added to them (Alvani&Others, 2013:1006) strategies and procedures management, marketing. And the relationship with customers (. As long as banking excellence stems from within the bank, this means that everything that happens within it affects it. It refers) (Shanmugapriya & Rajamanogary, 2012: 3-4 to the internal factors that affect excellence, namely) the bank’s focus on employees, support for the participation of individuals The theory of evolution, continuous improvement, accuracy of decision-making, management relations.

1- Dimensions of organizational excellence:

Banking excellence is based on a set of dimensions through which it is possible to measure the extent of the excellence and superiority of banks over similar banks in the banking markets. European Quality: EFQM 2013) It was agreed on four main dimensions:

The first dimension leadership excellence: leadership excellence represents the degree of the leader’s ability to provide and invest development opportunities, ie investing banking opportunities and accepting people with entrepreneurial skills that help the bank face multiple challenges and crises, as dealing with time and the movement of development and change in light of environmental uncertainty and instability requires identifying trends And the bank’s paths in pursuit of penetrating the unknown and developing the leadership capabilities necessary to visualize the possibilities of the future and provide the means required for confrontation (Dosh, 2013: 333), and leadership plays a role in achieving banking excellence as the main guide for banking operations. Determining the vision and future goals of the bank as well as establishing the values ​​of excellence in the hearts of employees to achieve excellence in performance as well as strengthening the distinguished behavior through self-respect and mutual trust between the leader and employees.

The second dimension is the distinction of the structure: that the organizational structure plays a vital role in enhancing the awareness of the bank to achieve its goals and objectives efficiently and effectively, and it is considered the starting point in determining the path and shape of the bank and helps in analyzing its operations. In the bank (Al-Tai and others, 2013: 32), and therefore the organizational structure represents the formal framework that defines the existing relationships in the bank and its activities horizontally and vertically and shows the following components: (Al-Shamaa and Hammoud, 2014: 132) The distribution of tasks and responsibilities for departments and individuals within the bank

i. Determine the main relationships, the number of organizational levels, and the scope of supervision for each manager.

ii. How to group individuals working in certain departments and sections within the bank

iii. Modules are designed to ensure effective communication and coordination.

The third dimension of strategy distinction: The organization’s strategy expresses its future directions and how to invest its capabilities and material and human resources to achieve its goals. All banks strive to achieve survival, continuity, and growth, and this cannot be achieved without the presence of a distinct strategy (Shawki et al 333:3214).

Fourth Dimension: Excellence in proactive planning

Before starting any project, every company should carry out the planning process for it. This process includes research procedures, analysis of the potential of the product and service in the target markets, planning, a process of identifying the necessary activities, selecting alternatives for goals, policies, work procedures and programs, and making use of the available resources in order to achieve the company’s goals efficiently and effectively. The planning is fruitful for the company and achieves the desired goals. It should be proactive. It is the element of time that determines whether the company will control and lead over other companies in the market, or will it be just a follower of it, because proactiveness is the effective behavior of the company and it is the main component of creativity and innovation.

The Fifth Dimension: Excellence in Efficiency

Efficiency refers to the extent to which goals are achieved and things are done correctly, and it is the extent to which the cost of the product is the least possible and the company becomes highly efficient when it invests its available resources in areas that give the greatest returns. Efficiency with careful inputs and the level of traffic and organization.

The sixth dimension: Excellence in effectiveness

Effectiveness is one of the important indicators in measuring the extent to which the company achieves its goals in line with the environment in which it operates in terms of investing the available resources and that effectiveness means achieving the desired goals and achieving effectiveness in non-profit companies, especially that this companies is necessary because it deals with the changing environment and seeks to address Environmental problems and phenomena faced by trying to adapt to different variables.

The third topic: the practical side

The study seeks to present the results of the field research conducted by the research and a description of the response of the research sample in the banks of the research sample (United Bank for Investment and Finance, Middle East Bank for Investment and Finance, Bank of Baghdad for Investment and Finance), and its analysis and interpretation, as many descriptive statistical methods and tools were used, represented By the arithmetic mean, which represents the extent of the tendency of the individuals of the researched sample to the paragraphs of the questionnaire, and a measurement of the extent of consistency or dispersion was used in the answers of the sample members about the paragraphs of the questionnaire using the standard deviation and the coefficient of variation.

First: Presentation and analysis of the sample's responses to the research variables

The researcher used the five-point Likert scale, which consists of five categories, which range from completely agree, which obtained the highest rank (5) in the scale, to completely disagree, which obtained the lowest rank (1) in it, and as shown in the table (... ...).

Totally agree	I agree	Neutral	I don't agree	I don't totally agree
5	4	3	2	1

And, for this purpose, use the frequency table, distribution, standard deviation, mean, arithmetic, and, the coefficient of variation and the relative importance of each, paragraph, of paragraphs, the questionnaire..

For the purpose of extracting the hypothetical arithmetic mean, it is necessary to determine the range (the largest value - the lowest value) (1-5) = 4, then the length of the category was determined by dividing the range by the largest value (5/4) = 0.80, so the categories were determined in the table ( ....), which can find out the arithmetic mean level for each paragraph, a dimension and a main variable:

The arithmetic mean weighted by (1-1.80) indicates a level that does not completely agree with a low slope, the weighted mean by (1.80-2.6) is a level that agrees with a moderate slope, the weighted mean by (2.6-3.4) a high slope, and the weighted mean by (3.4-4.2) At a very high level, either (4,2-5) has an excellent tendency for the research sample.

Table (.....), Scale, Mean, Hypothesis

And, for this purpose, use the frequency table, distribution, standard deviation, mean, arithmetic, and, the coefficient of variation and the relative importance of each, paragraph, of paragraphs, the questionnaire..

For the purpose of extracting the hypothetical arithmetic mean, it is necessary to determine the range (the largest value - the lowest value) (1-5) = 4, then the length of the category was determined by dividing the range by the largest value (5/4) = 0.80, so the categories were determined in the table ( ....), which can find out the arithmetic mean level for each paragraph, a dimension and a main variable:

The arithmetic mean weighted by (1-1.80) indicates a level that does not completely agree with a low slope, the weighted mean by (1.80-2.6) is a level that agrees with a moderate slope, the weighted mean by (2.6-3.4) a high slope, and the weighted mean by (3.4-4.2) At a very high level, either (4,2-5) has an excellent tendency for the research sample.

Table (.....), Scale, Mean, Hypothesis

VALUE	the scale	hypothetical mean
1-1.80	I don't totally agree	low inclination
1.80-2.6	I do not agree	moderate inclination
2.6-3.4	neutral	high mile
3.4-4.2	Agreed	very high mile
4.2-5	the scale	Excellent mile

Second: Describe the research sample’s responses to the information systems ethics variable

The results of the statistical analysis indicate that the independent variable for the statement (1) includes (the bank obeys and abides by the applicable laws and regulations), which obtained an arithmetic mean (4.07.) and this indicates a very high tendency for the sample members. As for the standard deviation (0.450), which indicates homogeneity in opinions The research sample, and this is what the two researchers in the banks saw. The research sample was through personal interviews with employees, as more than (33) people out of (55) confirmed their agreement on the paragraph. Agreed strongly.

As for paragraph (2), it obtained a mean of (4.23) and a very high humil for the members of the research sample about the paragraph that includes the banker making a correct record of all transactions related to the activities of his bank, and this was confirmed by the personal interview of the members of the research sample that the senior management is working to have a correct record of all Transactions related to the activities of his bank, and this was confirmed by the standard deviation, which was estimated at (.504), and this paragraph has gained almost relative importance (85%). As for paragraph (3) which states (the banker avoids unfair competition), which obtained an arithmetic mean (3.73) and a very high tendency for the sample members about the paragraph, which was confirmed by the sample members that this paragraph obtained a standard deviation (.583) which is a high consistency For the individuals of the research sample and its relative importance (.746).

Table (5) The arithmetic mean, standard deviation, coefficient of variation, and the relative importance of the information systems ethics variable

Paragraph	arithmetic mean	standard deviation	coefficient of variation	Relative significance
The banker obeys and abides by applicable laws and regulations	4.07	0.450	0.110	0.814
The banker shall keep a correct record of all transactions relating to the activities of his bank	4.23	0.504	0.119	0.846
The banker avoids unfair competition	3.73	0.583	0.156	0.746
The banker does not abuse his power for personal gain	4.13	0.504	0.122	0.826
The banker avoids interfering in the decision-making if there is a conflict of interest in the decision-making	4.20	0.664	0.158	0.84
The information system provides information in the form of clear statistical models	3.80	0.551	0.145	0.76
The information system provides information in the form of very accurate reports	4.10	0.662	0.161	.82
The banker maintains the confidentiality of his clients in the bank	4.30	0.596	0.138	0.86
The information system provides clear and easy-to-use information	4.37	0.615	0.140	0.874
The information system provides accurate information on the human resources benefiting from the bank's services	4.37	0.556	0.127	0.874
A banker can take into account the negative effects of each policy that his bank puts on the economy, social, and environment	4.53	0.571	0.126	0.906
The information system provides the beneficiaries information in a timely manner	4.17	0.699	0.167	0.834
The banker does not receive gifts or rewards that enrich himself and their families, which can enrich themselves and their families	4.50	0.571	0.126	0.9
A banker shall not commit a dishonorable act that would harm the image of his profession	3.54	1.20	33.89	70.8
The strategic information system provides sufficient information about the managerial work	3.87	0.87	22.48	77.4
The information system provides accurate information about the parties dealing with the bank	3.20	1.16	36.25	64
Strategic information system inputs include accurate data about its external environment	3.98	0.86	21.60	79.6
In our bank, you should be willing to break some rules if that's what it takes to get the job done	3.89	0.64	16.45	77.8
In our bank, there is a feeling that the ends justify the means	3.77	0.85	22.54	75.4
If necessary, I will be willing to pay and enter my bank account information from bank portals about its correctness which I am not sure of.	3.70	0.75	20.27	74
I don't allow anonymous people to access my information	4.20	0.664	0.158	0.84

Statistical data indicate that paragraph (4) has obtained an arithmetic mean (4.13), a standard deviation (.504) and a relative importance (.826) for the paragraph that includes (the banker does not abuse his power for personal gain). This indicates a very high tendency for the members of the research sample, and this was confirmed by the sample members during personal interviews that the employees have a sense of responsibility towards work.

As for paragraph (5), which includes (the bank avoids interfering in decision-making if there is a conflict of interest in decision-making), as this paragraph has an arithmetic mean (4.20), which is a very high tendency for the individuals of the research sample with a standard deviation of (0.664) (and relative importance). 84, which is a high relativity with a grade of (very good), and paragraph (6) refers to an arithmetic mean (3.80), which indicates a high tendency for the research sample members to the paragraph that includes (the information system provides information in the form of clear statistical models), which has a standard deviation (.551) is a high consistency for the individuals of the research sample and a relative importance (76%).

Paragraph (7) refers to an arithmetic mean (4.10) for the paragraph that includes (the information system provides information on the form of very accurate reports) and with a standard deviation of (.662), which indicates a high consistency for the individuals of the research sample and an importance (82%), while the paragraph ( 8) on an arithmetic mean by (4.30), which is a value higher than the arithmetic mean of the previous paragraph, with a standard deviation of (.596), relative importance (.86), and a mean difference of (.14) approximately, and this indicates a very high tendency for the sample members and a high consistency in their opinions about the paragraph Which includes (the bank maintains the confidentiality of its clients in the bank).

As for paragraph (9), which includes (the information system provides clear and easy-to-use information), as this paragraph has an arithmetic mean (4.37), which is a very high tendency for the members of the research sample about that there is clear and easy-to-use information and data with a standard deviation of (0.615) and of relative importance (( 78, which is a high percentage with a grade of (very good, high). As for paragraph (10) it refers to an arithmetic mean (4.37), which indicates a high tendency for the individuals of the research sample on the paragraph that includes (the information system provides accurate information about the human resources benefiting from the bank’s services). Which obtained a standard deviation (0.556), which is a high consistency for the individuals of the research sample and a relative importance (874%).

Statistical data indicate that paragraph (11) has got an arithmetic mean (4.53), a standard deviation (.57), and a relative importance (.91) for the paragraph that includes (the banker can take into account the negative effects of each policy that the bank sets on the economy, social, and environment ). This indicates a very excellent tendency for the members of the research sample, and this was confirmed by the sample members during personal interviews that the bank takes into account the negative effects of each policy it sets.

As for paragraph (12), it had an arithmetic mean (4.17) and a very high humil for the members of the research sample about the paragraph that includes the information system provides the information of the beneficiaries in a timely manner, and this was confirmed by the standard deviation, which was estimated at (0.699) and this paragraph gained the importance Almost proportional (83%).

As for paragraph (13) which states (the bank does not receive gifts or rewards that enrich himself and their families, and which can enrich themselves and their families), which got the middle of my account (4.50) and a very excellent humil for the sample members about the paragraph, and this was confirmed by the personal interview of the members of the research sample That employees abide by the rules and culture of the bank and not accept gifts from depositors, and this paragraph obtained a standard deviation (0.571), which is a high consistency for the individuals of the research sample and with a relative importance (0.90).

While paragraph (14), which includes (the banker shall not commit a dishonorable act that would harm the image of his profession), this paragraph had a mean of (3.54), which is a very tendency for the members of the research sample not to commit an act that would harm the bank with a standard deviation (1.20). With relative importance (70.8), which is a high percentage with a grade of (very good, high), and paragraph (15) refers to an arithmetic mean (3.87), which refers to the tendency of the individuals of the research sample on the paragraph that includes (the information system provides sufficient information about administrative work), which obtained It has a standard deviation of (.87), which is a high consistency for the individuals of the research sample and a relative importance of (77.4%).

As for paragraph (16), it refers to an arithmetic mean (3.20) for the paragraph that includes (the strategic information system provides accurate information regarding the parties dealing with the bank) and with a standard deviation (1.16), which indicates a high consistency for the individuals of the research sample. While paragraph (17) had an arithmetic mean of (3.98), a value higher than the arithmetic mean of the previous paragraph, which is a high tendency for the individuals of the research sample with a standard deviation (.86), relative importance (.80) and a difference rate (.22) approximately, and this indicates a tendency Very high for the sample members and high consistency in their opinions about the paragraph that includes (the inputs of the information system include accurate data about its external environment)..

As for paragraph (18), which includes (in our bank, you must be willing to break some rules if that is what it takes to accomplish the task), as this paragraph has an arithmetic mean (3.89), which is a very high tendency for the individuals of the research sample with a standard deviation of (0.64). (With relative importance (.78), which is a high relativity with a grade of (good), and paragraph (19) refers to an arithmetic mean (3.77) and it indicates a high tendency of the research sample individuals on the paragraph that includes (in our bank, there is a feeling that the ends justify the means) Which obtained a standard deviation (0.85) which is a high consistency for the individuals of the research sample and a relative importance (75.4%).

As for paragraph (20) it refers to the mean of my account (3.70) for the paragraph that includes (if necessary, I will be willing to pay and enter my bank account information from the bank gates about its correctness, which I am not sure of..) and with a standard deviation (.75), which indicates the consistency High for the individuals of the research sample and its importance (74%), while paragraph (21.)

) on an arithmetic mean by (4.20), which is a value higher than the arithmetic mean of the previous paragraph, with a standard deviation (.67), relative importance (.84), and a mean difference of (.16) approximately. This indicates a very high tendency for the sample members and a high consistency in their opinions about the paragraph that Including (I don't allow anonymous people to access my information)..

Third: Describe the responses of the research sample to each of the dimensions of banking excellence

1- Leadership and planning

The results of the statistical analysis of paragraph (1) from the leadership and planning dimension, which obtained an arithmetic mean (4.10), and this indicates homogeneity in the opinions of the research sample, and this is what we saw in the research sample banks through personal interviews with employees, as more than (39) out of ( 55) on the paragraph that includes (performance is considered outstanding if the bank helps or enables it to prepare and implement plans) and this is confirmed by the standard deviation (0.607), which is of high consistency in the opinions of the research sample about the paragraph with relative importance (82%) and a coefficient of difference (15%) Approximately. As for paragraph (2), it is an excellent tendency for the individuals of the research sample about the paragraph that includes an arithmetic mean (4.40), a standard deviation (0.498) and relative importance (0.88), and this indicates homogeneity and coordination in the opinions of the research sample about the paragraph that includes (the senior management in the bank is committed to implementing its strategic plans in a timely manner). As for paragraph (3), which ranked second in the order of the arithmetic mean, with relative importance (87%) and an arithmetic mean (4.37), which is an excellent tendency for the members of the research sample and with a standard deviation of (0.556), a value that indicates a high harmony for the members of the research sample around the paragraph that includes (adopts (adopts Senior management in the bank strategic goals based on the needs of customers). As for poverty (4), which states (the bank’s management sought to formulate a strategy capable of creating a balance between the internal and external environments), which achieved an arithmetic mean (4.43), which is an excellent tendency for the members of the research sample with a standard deviation (.73), which indicates homogeneity in the views of the sample This is what was indicated by the coefficient of variation (16.82) and its relative importance (86.8).

Table (6) Represents the Arithmetic Mean, Standard Deviation, Coefficient of Variation, And the Relative Importance of Leadership and Planning

Paragraph	arithmetic mean	standard deviation	coefficient of variation	Relative significance
Performance is considered outstanding if the bank helps or enables it to prepare and implement plans	4.10	0.607	0.148	0.82
The senior management of the bank is committed to implementing its strategic plans in a timely manner.	4.40	0.498	0.113	0.88
The senior management of the bank adopts strategic goals based on the needs of customers	4.37	0.556	0.127	0.87
The bank's management sought to formulate a strategy capable of creating a balance between the internal and external environments.	4.34	0.73	16.82	86.8
total dimension	4.76	0.55	14.62	75.2

2- Excellence in efficiency

The results of the statistical analysis indicate that this dimension obtained an arithmetic mean (4.10) with a standard deviation indicating (.607), which is homogeneity and consensus in the opinions of the research sample for Paragraph (1) Analysis of technical management in banks with continuous reports of daily working hours and the amount of work performed compared to the quality of service, which I got an arithmetic mean (4.23), and this indicates an excellent tendency for the research sample, as for the standard deviation (0.626), and this indicates homogeneity in the opinions of the research sample and this is what was confirmed by the interviews in banks with employees. As for paragraph (2) of the dimension, the statistical analyzes indicated that it had obtained an arithmetic mean (4.20), which is an excellent tendency for the members of the research sample about the paragraph that includes (bank management takes into account the use of modern technologies in order to complete the work to the fullest). With a standard deviation of (0.551), which is a high consistency for the individuals of the research sample and with a relative importance (84%). As for paragraph (3), which includes (there are appropriate financial allocations in the bank’s budget for training and conducting research), it came with an arithmetic mean of (4.13), which is an excellent tendency for the members of the research sample, and this is confirmed by the standard deviation, which was estimated (0.629), which indicates homogeneity in the opinions of a sample Research and relative importance (83%). As for paragraph (4), which includes (employees in the bank focus on reducing losses during the service cycle), it came with an arithmetic mean (4.13) and a standard deviation (0.629), which is of strong consistency with the opinions of the research sample and of relative importance (83%).

Table (7) Arithmetic Mean, Standard Deviation, Coefficient of Variation and the Relative Importance of the Dimension of Excellence in Efficiency

Paragraph	arithmetic mean	standard deviation	coefficient of variation	Relative significance
The technical management of the company constantly analyzes the reports of working hours compared to the quality of service	4.23	.626	0.147	0.85
The company's management takes into account the use of modern technologies in order to complete the work to the fullest	4.20	.551	0.131	0.84
There are appropriate financial allocations in the company's budget for training and research	4.13	.629	0.152	0.83
Company employees focus on minimizing waste in service cycle time	4.20	.484	0.115	0.84
total dimension	4.10	.607	0.148	0.82

3- Excellence in effectiveness

The (effectiveness) dimension in the measurement tool includes (4) items according to the five-point Likert scale, as the total arithmetic mean for this dimension was (3.91), which is a very high tendency for the individuals of the research sample, with a standard deviation of (0.51), and this result indicates the consistency between the sample answers The value of the coefficient of variation for this dimension was (13.04), and this ratio indicates the homogeneity of the opinions of the researched sample, and the relative importance reached (78.2). We can clarify the important points related to the analysis of the answers of the members of the researched sample as follows:

Paragraph (1) and its content (the method of performing work in the bank corresponds to the specific goals they set in planning strategies) came with an arithmetic mean of (4.07), and the paragraph ranked first. This is confirmed by the standard deviation, which was estimated at a value of (0.90), and this means that there is consistency in the opinions of the research sample, as well as that was confirmed by their personal interviews, as it was found that the research sample as the plans developed by the banks of the research sample correspond to the specific objectives, and a coefficient of difference was recorded ( 22.11), which is consistent with the relative importance, which amounted to (81.4%), and this is consistent with what was stated in the checklist.

Paragraph (2) and its content (the bank’s management takes into account all the economic and social factors that affect the bank’s ability) indicated an arithmetic mean (4.07), which is a very high tendency for the members of the research sample, and the paragraph ranked second with a standard deviation (0.76). Which indicates a high consistency in the opinions of the research sample, while the coefficient of variation (18.67) was recorded and its relative importance reached (81.4%) in the research sample bank.

Paragraph (3) and its content (I feel that the relationship between the bank and the beneficiary community is positive and that trust and cooperation prevail) indicates that it has ranked fifth and has an arithmetic mean of (3.66), although it is less than the previous paragraphs, but it has a very high tendency for the members of the research sample, as the The bank’s management is working to achieve a good relationship with the community and depositors according to cooperation and trust, and this was confirmed by the standard deviation, which was estimated at (0.77), and this is in line with the opinions of the sample surveyed, and the coefficient of variation (21.03) and the relative importance, which was estimated at (73.2%), was recorded, and this indicates On an agreement in the opinions of the research sample, where the administrations consolidate relations with the surrounding parties, including institutions, companies, depositors, banks...etc.

Paragraph (4) and its content (the bank adapts to the surrounding conditions, including environmental changes and the demands of society to ensure the sustainability of its currency) shows that it has a very high tendency for the members of the research sample, and this is what was indicated by the arithmetic mean (3.85), where it came in the third place, which it indicated It has a standard deviation value that amounted to (0.78) and is consistent with the opinions of the researched sample, and the coefficient of variation (20.25) and relative importance were recorded, which was estimated at (77%), and this indicates an agreement in the opinions of the research sample.

Table (....) Arithmetic mean, standard deviation, coefficient of variation, and the relative importance of the (effectiveness) dimension

Paragraph	arithmetic mean	standard deviation	coefficient of variation	Relative significance
The style of work performance in the bank is consistent with the specific goals they set in planning strategies	4.23	.626	0.147	0.85
The management of the bank takes into account all the economic and social factors that affect the ability of the bank	4.20	.551	0.131	0.84
I feel that the relationship between the bank and the beneficiary community is positive and is characterized by trust and cooperation	4.13	.629	0.152	0.83
The bank adapts to its surrounding conditions, including environmental changes and the demands of society, to ensure the sustainability of its currency	4.20	.484	0.115	0.84
total dimension	4.10	.607	0.148	0.82

4- Excellence in the flexible structure of the bank

The dimension (flexible organizational structure) in the measurement tool includes (4) items according to the five-point Likert scale. The answers of the researched sample, and the value of the coefficient of variation for this dimension reached (21.52) and this ratio indicates the homogeneity of the opinions of the researched sample, and the relative importance reached (73.4). (38) We can clarify the important points related to the analysis of the answers of the members of the researched sample as follows:

A- Paragraph (1) and its content (the ethical committees determine the appropriate provisions for the questions that arise about ethical issues) represent that they have achieved the first rank, as they recorded an arithmetic mean of (3.79), which is a very high tendency for the members of the research sample, and this is what the personal appetizers indicated that The higher leadership provides specialized committees for accountability and imposition of provisions for immoral behavior. This was confirmed by the result of the standard deviation, which amounted to (0.89), which indicates a high consistency in the opinions of the research sample, which is proportional to the coefficient of variation, which amounted to (23.48), and this is consistent with the relative importance, which amounted to (75.8%).

B- Paragraph (2) and its content (the bank provides through the organizational structure transparent communications with the departments and units associated with it), which ranked second with an arithmetic mean of 3.73)), indicates a very high tendency for the members of the research sample about the paragraph. This was confirmed by the result of the standard deviation that was estimated With a value of 0.99)), which is high homogeneity and agreement for the individuals of the research sample, and with a coefficient of variation ((26.54 and of relative importance 74.6%)) and this result indicates consistency in the sample answers where the answers were homogeneous.

C- Paragraph (3) and its content (the bank is characterized by a flexible organizational structure that adapts to external variables) indicated that it came in fourth place, where the arithmetic mean reached (3.58), which is a very high tendency for the members of the research sample, this is what the personal interviews indicated, and these results are interpreted that The research sample banks sometimes look at changing some work procedures and activities according to the changes in the Iraqi banking markets, and this was confirmed by the result of the standard deviation, which was estimated at (0.97), which is proportional to the coefficient of variation, which amounted to (27009) and this is consistent with the relative importance that reached (% 71.6) This is what was indicated by the annual reports of the banks of the research sample.

D- Paragraph (4) came and its content (the requirements of the bank’s employees is respect in the workplace, good reputation, etc.), which ranked third with an arithmetic mean of 3.63). With a value of 1.06)), which is a dispersion of the individuals of the research sample, and a coefficient of variation ((29.20 and of relative importance 72.6%)).