Banking activity surrounding the many risks that require banks to take appropriate measures and actions to manage and control these risks according to international best practices in order to reduce exposure to potential losses or avoided. As a result of the growing financial crises in many countries and the concomitant collapse of the banking institutions of repute and the spread of international, came Basel Committee I and Basel II, where it formed the latter a major development in the field of banking supervision and a new culture in the management of banking risks.
And Islamic banks as part of the banking system in many countries are invited to the attention of the application and adaptation of Basel I and Basel II with the principles of work, where we observed in the two banks studied attention to the establishment of structures to be applied, as well as the enjoyment of the adequacy of capital is greater than the percentage specified. But on the other hand banks Islamic still suffers from several problems and deficiencies in the application of Basel II, like most banks in the Arab region and the countries of the Third World, which calls for the banks to cooperate with each other to reach the standard practices in this area, allowing greater efficiency and protect better than its risks, and thus meet the challenges of globalization, especially in light of the global financial crisis of today.