Abstract
Abstract Researchers endeavored to explain the characteristics of bank information transparency and its impact on the requirements of internal control. Therefore, the theoretical frameworks have been employed to explain the characteristics of bank information transparency as well as the internal control through answering the following investigatory question. What is the nature of the relationship and the impact between bank information transparency requirements and those of internal control? The research aims at determining the concept relevant to bank information transparency, its requirements and the internal control requirements. It also aims at determining the relationship of impact between the responsive variable and the interpretive one in the researched institutions (a sample of governmental bank in Mosul City). The questioner has been used as the major investigatory tool to explain the degree of the influence and the clarification of the other external impact and showing their significance. In the light of the results detected by researchers it is concluded that there exists a relationship of influence between bank information transparency characteristics and those of the internal control. Recommendations are also recommended in the light of them. .
