المعايير الرقابية الإسلامية كأداة لتعزيز الرقابة على البنوك الإسلامية : معايير مجلس الخدمات المالية الإسلامية نموذجا

Abstract EN

0Basel committee is working through it decisions aimed at reaching the best supervisory practices and achieving harmony between local regulatory systems but neglect the aspect of supervision at the level of Islamic banks, face to this compatibility gap the standards of the Islamic financial services board formed an Islamic alternative to Basel decisions, through this study we initially sought to clarify the added value in the regulatory standards of the board on the standards of Basel and then the impact of application these standards in strengthening supervision on these banks using the descriptive analytical approach and standard models by projecting on al-Baraka Islamic banking group, among the most important results reached is : that the standards issued by the board were based on the decisions of the Basel committee to make changes on and complete it, that the standard of capital adequacy shows the true efficiency of the Islamic banks capital which shows an exceed in adequacy ratio according to the basel3 standard, also it reflects better performance of these banks and that the regulatory systems and raising them to the level of international supervision practices, which facilitates of the merger of the Islamic financial services sector within the global finance.