دور استخدام التكنولوجيا في التدقيق الشرعي الداخلي للبنوك الخاصة

الملخص EN

The issue of utilizing information technology in internal jurisprudential audit of private banks has gained importance through the growing global interest in Islamic banking، which is attributed to the rapid growth of this type of activity in size، scope and importance whether in Islamic states or in other parts of the world during the last few years.

Therefore، the issue of risk management and the role of internal lawful auditor ignited the curiosity of researchers to study the issue and see how far it is applicable in the sector of private banks.

Hence، the main objective of this research is to trace the impact of utilizing information technology in the internal jurisprudential audit in private banks.

This objective constitutes the most outstanding contribution of the current research.

In addition، the research is keen on identifying the concept of information technology، highlighting its importance، its types and phases.

Moreover، the research deals with the issue of aiding the lawful superintendency boards carry out their jobs as lawful professional audits.

Performing this research requires applying the inductive approach: by extrapolating the reality of lawful auditing in Islamic banks and figure out accurate assessment of the real lawful audit and finding out about its defects.

The research also follows the descriptive and analytical approaches to an accurate description and presentation of the concept of information technology and lawful auditing.