تدقيق تمويل الائتمان الممنوح من المصارف الإسلامية للمشاريع الاستثمارية

Abstract EN

The aim of the research is to identify the laws and regulations of Islamic banks in the Iraqi environment and their contribution to the financing of investment projects through the audit of credit financing granted by Islamic banks in the recruitment of sources of finance such as credit (Mudaraba، Musharaka، Murabaha and others) The letter of guarantee، the credit card) in the investment projects، and the research reached a range of arguments، the most important of which Islamic banks have contributed to the financing of projects from the financing granted from the credit contract more than funding through the Cash Credit For the policy of hedge banks، Islamic banks recorded the highest contribution of cash credit granted in the finance and distribution sector by 18%، while the contribution of commercial banks in this sector was 4.20%، the financing of projects did not contribute from sources of funding، both Islamic banks and commercial banks In GDP، for all sectors، there is no statistical data on the number of employees in projects funded by Islamic banks.

There is also no statistics on the number of projects financed by these banks and their contribution to the provision of goods and services.