Abstract
ISIS, as an insurgent movement, announced its presence in Iraq in 2013, and, after extensive military and non-military activities in the country, its suppression was officially declared by the Prime Minister in 2017. The main question is whether the actions of this failed insurgent movement can be attributed to Iraq under international law of responsibility? This study shows that, since the Iraqi Government has taken due diligence to suppress the movement and prosecute its members, and has not granted amnesty, acts of ISIS are not attributed to it. But governmental acts of ISIS including legislative, executive and judicial ones can be attributed to state if they has taken in absence or default of government officials and in response to a request for such acts. Some of ISIS’s acts in Iraq especially in Mosul have these characteristics and are accordingly attributed to Iraq.