دور الرقابة و التدقيق الشرعيين في تجويد عمل المصارف الإسلامية

الملخص EN

This study dealt with the issue of Sharia supervision of financial institutions and Islamic banks, indicating their definition, divisions, and Sharia adaptation, and their functions and goals, claiming that the identity of Islamic banks is not distinguished from traditional banks except with the presence of a Sharia Supervisory Board, which monitors the compliance of these banks with the provisions of Islamic Sharia, as well The achievement of quality in banking works is only due to the effectiveness of Sharia auditing and the efficiency of both the Supervisor and the auditor.

Therefore, this research came to constitute the ence of the effectiveness of the Sharia supervisory Boards in many of the Islamic banks.

Which requires researching the condition of performing its duties in enriching the Islamic Jurisprudentil of transactions and improving the models, services and contracts of the financial institutions as well as highlights the integrative role of the Sharia Auditor with the Sharia Supervisory Board in reducing the Islamic Juristic mistakes, the risks of Circumvent and pseudo contracts.

Key words: Sharia Board, Sharia audit, Fatwa, financial transactions, financial institution, Compliance, legalization