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دور استخدام التكنولوجيا في التدقيق الشرعي الداخلي للبنوك الخاصة
Other Title(s)
The role of utilizing technology in internal jurisprudential audit of private banks
Author
Source
مجلة الفرائد في البحوث الإسلامية و العربية
Issue
Vol. 40, Issue 1 (30 Jun. 2021), pp.1299-1342, 44 p.
Publisher
Al-Azhar University Faculty of Islamic and Arabic Studies For Boys in Cairo
Publication Date
2021-06-30
Country of Publication
Egypt
No. of Pages
44
Main Subjects
Topics
- Banks
- Islam
- Researchers
- Ruling in Islam
- Activities
- Risk management
- Islamic World
- Information technology
- Religious aspects
- Banking
- Islamic Banks
- Analytical approach
Abstract AR
Abstract EN
The issue of utilizing information technology in internal jurisprudential audit of private banks has gained importance through the growing global interest in Islamic banking، which is attributed to the rapid growth of this type of activity in size، scope and importance whether in Islamic states or in other parts of the world during the last few years.
Therefore، the issue of risk management and the role of internal lawful auditor ignited the curiosity of researchers to study the issue and see how far it is applicable in the sector of private banks.
Hence، the main objective of this research is to trace the impact of utilizing information technology in the internal jurisprudential audit in private banks.
This objective constitutes the most outstanding contribution of the current research.
In addition، the research is keen on identifying the concept of information technology، highlighting its importance، its types and phases.
Moreover، the research deals with the issue of aiding the lawful superintendency boards carry out their jobs as lawful professional audits.
Performing this research requires applying the inductive approach: by extrapolating the reality of lawful auditing in Islamic banks and figure out accurate assessment of the real lawful audit and finding out about its defects.
The research also follows the descriptive and analytical approaches to an accurate description and presentation of the concept of information technology and lawful auditing.
American Psychological Association (APA)
السبيعي، بدر ناصر مشرع. 2021. دور استخدام التكنولوجيا في التدقيق الشرعي الداخلي للبنوك الخاصة. مجلة الفرائد في البحوث الإسلامية و العربية،مج. 40، ع. 1، ص ص. 1299-1342.
https://search.emarefa.net/detail/BIM-1254391
Modern Language Association (MLA)
السبيعي، بدر ناصر مشرع. دور استخدام التكنولوجيا في التدقيق الشرعي الداخلي للبنوك الخاصة. مجلة الفرائد في البحوث الإسلامية و العربية مج. 40، ع. 1 (حزيران 2021)، ص ص. 1299-1342.
https://search.emarefa.net/detail/BIM-1254391
American Medical Association (AMA)
السبيعي، بدر ناصر مشرع. دور استخدام التكنولوجيا في التدقيق الشرعي الداخلي للبنوك الخاصة. مجلة الفرائد في البحوث الإسلامية و العربية. 2021. مج. 40، ع. 1، ص ص. 1299-1342.
https://search.emarefa.net/detail/BIM-1254391
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1254391