Abstract 

The banking sector is an important economic sector, which plays a pivotal role in achieving progress and feeding the rest of the constituent sectors of any economy and motivating them to grow and compete. As they overlap with important work and relationships with other sectors. The banking sector is part of the financial sector, which in turn is an important part of the economies of both the great and developing countries, as it has a significant contribution to the size of the GDP and has a significant impact on employment and the movement of other economic sectors and the banking sector features different from other sectors It invests large capital and contracts vary in terms of specifications and time factor.

The research deals with the evaluation process of a sample of commercial banks, in order to determine the ability of these banks to face any obstacles or difficulties that can be faced by fluctuations in the economic situation of the country, considering that the banking sector is the nerve and the cornerstone of the Iraqi economy and any cracks or stumbling In this sector, it is certain that its repercussions or results will be on other sectors. One of the models used in the evaluation process was the Sherrord model, which proved its worth through the results obtained through it.

The most prominent results are:

1. Commercial Banks The research sample has strong financial centers that can make it a good position towards its customers without any financial difficulties or difficulties at least in the next 2-3 years.
2. Funding structures for banks The sample of the study is scientifically structured and tailored to suit the potential of each bank, which helps the departments to control and control tightly the movement of money.
3. The results showed that the Bank of Baghdad from commercial banks, which have a strong financial position in return for profits, give signals of reassurance and attraction to senior investors for the purpose of investment in it.

From the results, the research started to make a number of recommendations, the most important of which are:

1. The establishment of specialized analytical centers in the financial aspects for the purpose of helping dealers and investors to protect their money from entering into investments that may eliminate the money and loss.
2. The financial and monetary authorities must balance the benefits achieved and the possible negative effects of investment decisions taken by banks on the movement of the economy as a whole.
3. The need to use teams of professional financial analysts for the purpose of training and development of employees in banks listed in the Iraqi market for securities to benefit from their experience in how to address the problems that may affect the activity of the market, and how to alleviate the severity of these problems if they are inevitable can not be overcome .