دور هيئة الرقابة الشرعية في المصارف الإسلامية والنماذج التطبيقية لها في سلطنة عمان

الملخص EN

This study aims to clarify the role of the Shariah Supervisory Board and its fields of work and its role in the development of banking business by researching it first as a theoretical foundation in Islamic banks in general and then an application in Islamic banks in the Sultanate of Oman in particular through Omani legislation and a field study of two models: Nizwa Islamic Bank, and Mithaq Bank (The window in Muscat Bank), and the methodology of this research necessitated dividing it into: an introductory topic, three chapters and a conclusion.