مدى التزام البنوك الإسلامية الكويتية بتعليمات حوكمة الرقابة الشرعية عند منح الائتمان للمشروعات الصغيرة

Abstract EN

This study aimed to identify the extent to Kuwaiti Islamic Banks commitment to the governance control Corporate guidelines when granting credit to small projects.

The study community included all Islamic banks in the State of Kuwait, which numbered five Islamic banks.

As for the study sample, a simple random sample was taken from the 91 financial managers and accountants working in Kuwaiti Islamic Banks.

The descriptive analytical approach was used, and in the analysis of data, appropriate statistical methods were used within the SPSS program for analysis the data.

The study concluded that Kuwaiti Islamic banks adhere to the instructions of Shari'a Control Governance issued by the Central Bank of Kuwait and decided by the Board of Directors of the Bank, which came to complement his efforts in order to develop Sharia supervision instructions, and the study recommended the necessity of continuing to adhere to the instructions of the Sharia control government with regard to supervision, accountability and responsibility, in order to avoid the effects that may be exposed to them due to the weakness of the applied aspects of these principles, and to ensure the availability of a mask.

It is reasonable in the bank that the work performed meets the appropriate quality standards for the Sharia Supervisory Board.