دور الرقابة الشرعية و التدقيق الشرعي الداخلي في مكافحة عمليات غسيل الأموال في المصارف الإسلامية

الملخص EN

The objective of this study is to identify the role of Sharia supervision in Islamic banks in guiding the transactions of Islamic banks in accordance with the provisions and principles of Islamic Shari'a and to comply with the Islamic Shari'a standards of the Accounting and Auditing Organization for Islamic Financial Institutions (IOFI) and its role in combating money laundering.

And the decisions issued by the Sharia Supervisory Board at the bank, it was necessary to study the role played by the internal Shari'ah audit in verifying the extent of compliance with the fatwas and decisions issued by this body in terms of Measures to limit money laundering.In order to achieve the objective of the research, a questionnaire was distributed in two axes.

The first axis was assigned to the Shari'a Supervisory Board, where 29 forms were distributed to members of the Sharia Committee at the banks and their audit managers.

The employees of the banks sample the research, which were four Islamic banks, three private and one government.The study reached a number of recommendations to strengthen the role of Shari'a supervision and internal legal auditing, the most important of which is the effective contribution by the Shari'ah Supervisory Boards in all Islamic banks to the need to comply with the fatwas issued by them, especially with regard to cases of money laundering and the establishment of specific rules, procedures and controls to limit them and in cooperation with the Central Bank of Iraq.Emphasize the monitoring and follow up procedures for bank transfers between central banks through the use of accounts and the adoption of legitimate measures to confiscate illegal funds (Nostro, Vostro).

In addition, the Head of the Internal Shari'a Audit Department has obtained the certificate of the Certified Legal Controller (CSAA), which is granted by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)