مدى إمكانية توحيد المرجعية الشرعية في مهنة التدقيق الشرعي لدى المؤسسات المالية الإسلامية

Abstract EN

A juristic frame of reference is considered a crucial building block for Islamic banks, Shariah boards, and both internal and external Shariah audits.

It is also important at the level of regulatory and supervisory authorities.

In this regard, researchers in the Islamic banking industry and practitioners in the profession of Shariah audit are looking forward to crystallizing the idea of unifying the frame of reference for the Shariah pronouncements (fatwa) that are issued by the Shariah supervisory boards for regional and international Islamic financial institutions.

This study discusses the topic of unifying the juristic frame of reference by relying on all the credible fatwa of Islamic banks that have been issued by various Shariah supervisory boards in a country or a jurisdiction and all the Shariah standards that have been issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

The topic of unifying the juristic frame of reference is completely different than the concept of unifying juristic opinions.

Based on the problem statement, the study aimed at identifying the concept of a juristic frame of reference, its nature, and its relationship with Islamic financial institutions.

Moreover, the study analyzes the obstacles to unifying the juristic frame of reference within the Islamic banking system and its effectiveness in any Islamic financial institution.

In this context, the study reached several conclusions and recommendations, namely the need for the regulatory and supervisory authorities to impose the implementation of Shariah and accounting standards issued by AAOIFI, and in the event a Shariah board of an Islamic financial institution did not follow a certain standard, disclosure should be made about such an incident.

There is also the need to establish a supreme Shariah board in the central bank responsible for providing guidance and identifying the preponderant view when different Shariah boards of Islamic financial institutions differ on an issue not to unify the fatwa, but to support it with juristic evidence with the aim of disseminating knowledge among the new students.