حوكمة المصارف الإسلامية بين المعايير الدولية و هيئات الرقابة الشرعية

الملخص EN

The objective of this paper is to shed light on the concept and the principles of governance in the banks in general and the Islamic banks in particular, where we have reached that if the Islamic banks adopted the principles of governance known or directed to the traditional banks do not occur something new, but revives ancient principles are deep-rooted and inherent in transactions in the Islamic regime, and that these banks face the double governance based on the principles and standards of governance proclaimed by the international financial institutions, as well as to the Islamic governance imposed by customers and shareholders of the Muslims, and the oversight bodies of legitimacy to which requires monitoring of the commitment of these banks and the rules of the Shariah in the work of them.