التدقيق الشرعي في البنوك الإسلامية و أثر الرقابة الشرعية : (الكويت أنموذجا)‎ : دراسة فقهية مصرفية

الملخص EN

The present research aims at clarifying the importance of the concept of legitimate auditing and its varied forms in the world of Islamic banks in accordance with the Islamic Jurisprudence.

The research includes an introduction, three chapters and a conclusion.

The first chapter discusses the concept of auditing, its objectives, its forms and its importance.

The second chapter traces the impact of auditing on quality assurance (lawful or unlawful) across banking transactions.

The third chapter is dedicated to the Kuwaiti experience of auditing and its impact on the quality assurance of banking transactions in the Islamic banks.

The conclusion draws attention to the findings and recommendations of the research.

As for the approach applied in this research, the researcher follows the inductive approach where he has inducted the academic material relevant to this topic within the books of Islamic economy considering the model applied in the State of Kuwait.

The most outstanding findings of this research refer to the fulfillment of the ultimate goal of the Islamic banks which rely on attaining lawful benefits away from getting any usurious interests as well as preventing customers of the Islamic banks from usury.

The research has also highlighted the impact of legitimate auditing on Murabaha facility agreement, speculation, safeguarding depositors and investors from law Murabaha rates because of seizing the tax of illicit earnings as well as convincing customers of the Islamic banks that they do not employ usury or any unlawful operations in their transactions to gain more deposits.