هيئات الفتوى و الرقابة الشرعية و دورها في ضبط أعمال المصارف الإسلامية : دراسة في التشريعة الإسلامية و القانون اليمني

الملخص EN

The transactions of Islamic banks have recently received significant attention which indicated no difference between Islamic banks and other traditional banks in terms of financial transactions.

This study aimed to identify the concept, names, importance and goals of the Fatwa and Shari'a Supervisory Board in Islamic banks as well as to assess its work in light of Shari'a and the Yemeni law; and to identify the components and functions of the Board and each component's role in the control of Islamic banks transactions.

To achieve these objectives, the inductive comparative method was used where possible.

Results revealed that there are various definitions for the Fatwa and Shari'a Supervisory Board suggested by scholars, but there is no comprehensive definition.

Many scholars and specialists have indicated that there should be no separation or difference between the Fatwa Boards and Shari'a Supervisory boards in Islamic banks.

In reality, the job of Shari'a Boards revolves around two main roles: Fatwa and Shari'a Supervision.

Yemeni Islamic Banks Law stipulates that each Islamic bank shall have a Shari'a Supervisory Board, the members of which should be qualified and their number is fixed.

The law does not indicate the manner of members' appointment but that should be defined in the statutes of the bank.

It also provides for the establishment of a unit in the Central Bank to supervise the banks licensed under this law.

The number of members of this unit and the conditions of their appointment are not defined although the Law stipulates providing this unit with training and development to ensure its performance to the fullest.