Internal audit and its role in reducing liquidity risks for commercial banks )An applied study at the Bank of Baghdad(

The research aimed to demonstrate the importance of internal audit in reducing liquidity risks in commercial banks. The study reached several results, the most important of which is related to the role of internal audit in mitigating liquidity risks in commercial banks. Many recommendations were presented and implemented, including that cash and frozen balances should be invested. In various financial assets that can be converted into cash, as well as actual investments that generate attractive profits, if the bank is threatened with withdrawing deposits from depositors, it can sell these securities, liquidate them, and pay off their debts.