تقويم إجراءات وظيفة التدقيق الشرعي الداخلي في المصارف الإسلامية العراقية : دراسة حالة في مصرف جيهان للاستثمار و التمويل الاسلامي

الملخص EN

The aim of the research is to achieve several goals, the most important of which is the evaluation of the procedures of the internal Sharia audit function at Cihan Bank for Islamic Investment and Finance, The research concluded with results, the most prominent of which is that the Sharia audit function leads to improving performance in the bank as an independent and objective activity, Providing advisory services and assurances of a legitimate nature in order to give value to the Islamic bank by making sure that the bank follows the fatwas, controls, instructions and recommendations issued by the Shariah Board, And the scarcity of the staff of the internal Sharia auditors, compared to the work entrusted to them, The research recommended recommendations, the most important of which is that the Syndicate of Certified Public Accountants requires the auditor to obtain a Sharia audit certificate to practice as a job within the bank, And the employee who finds something that contradicts the provisions of Sharia and discloses it to the Shariah Supervisory shall be granted reward, incentives and incentive prizes, And synchronize all developments that occur in the standards, recommendations and instructions of the internal Sharia audit.