The  purpose  of  this  study  was  to  examine  the  relationship  between  financial engineering  and  financial  performance  using  internal  control  as  a  moderating variable in  Iraqi banks. A quantitative approach using Structural Equation Modeling (SEM)  was  utilized  as   research  design  to  answer  six  research  questions  and  ten hypotheses. The sample consisted  of 377 respondents comprising managers (n=49), account managers (n=177), audit managers (n=61),  finance managers (n=90) from 710  Iraqi  bank  branches  that  were  selected  using  a  stratified   random  sampling. Seven sets of questionnaire were used as instrument to collect the data. SEM was  used  to  analyze  the  data.  In  general,  the  result  showed  a  strong  and  significant  correlation   (r=0.85;   p..

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