تشريعات الرقابة الشرعية على المصارف الإسلامية في الأردن : الواقع و المأمول

الملخص EN

This study reviews and evaluates the banking legislation regarding Shari’ah supervision of Islamic banks in Jordan to determine the posi- tive and negative aspects and to suggest proposals to improve its lev- el.

The study found a number of positive aspects to the legislation; however, it suffers from the following: not paying sufficient atten- tion to diversity in the members' academic qualifications, failing to clarify the mechanism of the Shari’ah board’s work at various stages, shortcoming in the requirements for realizing its independence, not determining the maximum number of memberships of a member in other financial institutions’ boards, not specifying the relationship be- tween the Shari’ah supervisory board and the internal Shari’ah audit, not dealing with inadequate Shari’ah supervisory board performance of duties and how to treat the possible effects of that inadequacy.

The study recommended granting national institutions such as the cen- tral bank or General Iftaa' Department the powers of appointment and dismissal, determining the remuneration of members, requiring members to fully devote themselves to this function, placing a limit on the number of boards that any person can be member of at the same time, and placing the internal Shari’ah audit under the supervision of .the Shari’ah supervisory board