دور معايير التدقيق الإسلامية في تفعيل التدقيق الشرعي الخارجي : دراسة تطبيقية في مصرف جيهان للاستثمار و التمويل الإسلامي

Abstract EN

The research aims to achieve several goals, the most important of which is show the effect of applying Islamic auditing standards and their role in developing external Lawful auditing in Islamic banks.

The research concludes several results, the most important of which is that the Central Bank of Iraq's do not keep pace with the new standards issued by (AAOIFI) through producing specific instructions that obligate Iraqi Islamic banks to implement these standards, specially Audit Standard No.

(6) (External Lawful Audit) and Governance Standard No.

(11) (Internal Lawful Audit).

The thing which contributes in assisting and supporting Lawful auditing, whether internal or external, and practicing the profession of external Lawful audit by an auditor or an external financial auditor who has experience in Islamic banking without having a precise specialization as a Lawful auditor.

The research gives some recommendations, the most important of which is that universities should take their role in providing the requirements of Islamic banks from the competent cadres and support the special curricula.

Moreover, the Association of Chartered Accountants in Iraq should also add the requirement of a Lawful audit certificate to practice the profession of Lawful audit in Islamic banks, and try to establish Lawful audit offices that should be independent as is the case in auditing offices.