أثر هيئة الرقابة الشرعية في تطوير الأداء المالي و التشغيلي للمصارف الإسلامية : بحث تطبيقي في عينة من المصارف الاسلامية في العراق

Abstract EN

Islamic banks are financial institutions that operate according to the Islamic rules and regulations set by the Islamic legislator within the rules of jurisprudence of transactions and based on the principles of the Islamic economy, which necessitated the existence of legal oversight bodies within the organizational structures of banks to direct and control the work of Islamic banks.

The purpose of this study is to clarify the oversight and oversight role of Shari'a Supervisory Boards and its impact on the banking performance of Islamic banks, and to show the role of Shari'a supervision in opening new avenues in Islamic finance and investment methods.

The research problem focused on the following questions: 1_ What is the nature of Shari'a supervision on the activities and actions of Islamic banks? .2_ Is there a role for the Shari'a Supervisory Board in achieving the desired benefit of the existence of Islamic banks to develop the Islamic community? .

The research found a range of results, including the presence of The study also reached a number of recommendations, including the need to strengthen the guiding role of the Shari'a Supervisory Board by urging the Commission to participate in presenting the visions, ideas and proposals that Which will contribute to the development of Islamic banking performance, as well as the need to involve members of the Shari'a Supervisory Board in the development of policies and operational plans of the Islamic Bank.