This study shed light on the critical success factors that affect the profitability of Iraqi commercial banks. The focus has been on internal factors and to achieve the objectives of the study. Questionnaire was designedconsisting of (37) questions distributed on (150) people specialized in financial and banking matters of both sexes with various academic certificates, ages and job service , and the results were as follows: the Cronbach Alfa test confirmed the validity and reliability of the questionnaire, as its value was more than (0.7), and the questionnaire's paragraphs are very good for achieving stability and cohesion. The respondents' answers were normally distributed according to what was mentioned in the normal distribution drawings mentioned in appendix (B), through the tests (Skewness, Kurtosis). The respondents' answers were highly agreed by (28.6%) in six questions out of the total answers, and agreed by (45.2%) in thirty-one answers out of the total answers, and the general average was in agreement. The standard deviations were weak, and this is indicating in favor of the respondents' answers that the dispersion of answers was weak. The values of the t-test were very high and with significance less than (0.001). Factor analysis for the values of (KMO) was very high and equal to (0.833), as the minimum value for that value is (0.50), this means that the measurement is excellent and reaches the degree of significance of the measurement. The values of the latent root and explanatory factors were for ten answers to the questions: thirteenth, nineteenth, sixteenth, twentieth, twenty-first, twenty-third, fifteenth, eighteenth, fourteenth, and thirty-second, respectively, according to the importance of each question. Also the data were collected from two Iraqi commercial banks (Bank of Baghdad and Iraqi Trade Bank) for the period from (2010- 2017) and they were compared, and the results were as follows. Through the analysis of the five banking activities under study (net income, total equity, total assets, ROA, & ROE) of the banks of Baghdad and the Iraqi Commercial Bank that the performance of these two banks was close, and there was a superiority of a bank in a particular activity and failure in another activity, but in general the performance of the two banks was not at the required level and requires from the management of the two banks to develop future plans to achieve the performance of the banks and open outlets for economic banking activation in the various economic sectors in Iraq and to provide the necessary facilities to the clients of the banks.
