حوكمة منظومة الرقابة الشرعية في المؤسسات المالية الإسلامية بين تطبيق المعاصرين و نظرة المؤسسين

الملخص EN

The aim of this paper is to review the sharia governance supervisory system and to discuss the suitability of its terms and the extent of compliance with supervisory system in Islamic financial institutions.

the paper has a particular focus on the founders' views on practical works of sharia governance supervisory system this paper is structured in four parts: first, introduction; then first and second sections; and finally, conclusion.

the first section provides sufficient detail for the roles and impact of regulatory bodies and the founders on the governance of Islamic banks.

the second section discusses the use of sharia governance standards and the impact of unifying or standardization of sharia practices.

the conclusion section presents the outcome of the study by summarizing the findings this paper highlights the concepts of governance, and the role of regulatory bodies or authorities regarding the governance of Islamic banks.

it also discusses sharia standard of governance and the extent of its compliance with sharia supervisory in Islamic banks.

furthermore, this paper outlines the impact of standardization of sharia practices on sharia supervisory governance.

the paper also outlines the implementation of governance provisions additionally, some key issues pertaining to the need of standardization of sharia governance practices in Islamic financial institutions are addressed to pay further attention to the issue of centrality which may lead to serious deterioration of Islamic economics, as well as the wrong practices of some employees in banks or financial institutions which are incompatible with the purposes advocated by the founders finally, i strongly recommend that the government must establish a committee comprises economic, legal, accounting and sharia experts to select members of regulatory bodies in companies with sharia compliance status.