Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern administrative trends.   Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics.   Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample.   Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC).   Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard.   Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.

In recent years, sustainability in commercial banks has become one of the performance indicators. Sustainability currently contributes to preserving the environment, achieving social welfare, developing the economy, and activating governance. Therefore, this research investigates whether the Iraqi commercial banks listed on the Iraq Stock Exchange by adopting the sustainability accounting standard contribute to improving disclosure, protecting the rights of investors and society as a whole. The Iraqi Middle East Investment Bank (IMEIB) was chosen as a case study for the research. The research obtained its data from the annual audited financial statements of the IMEIB over the period (2015-2016). The study reached some critical conclusions. The most important was that compliance with sustainability accounting standards by the commercial banks listed on the ISE makes it easier to know the indicators related to sustainability aspects by management, investors, or the public. Moreover, some commercial banks operate through their commitment to international and local sustainability standards to maximize their income. In contrast, other banks integrate their regular activities with social, economic, and environmental goals to contribute to achieving sustainable development, attaining social welfare, developing the economy, and protecting the environment.