الحوكمة كآلية لتفعيل و تطوير الرقابة الشرعية في المؤسسات المالية الإسلامية

Abstract EN

This study aims at trying to highlight the issue of governance in Islamic financial institutions and their role in activating Sharia supervision.

The Islamic financial industry has become increasingly concerned with religious aspects, and many researchers have taken care of all aspects related to it, especially with regard to legitimate censorship, which is the mirror of the Islamic financial institutions' commitment to Islamic law in their services and in order to achieve the objectives of the study, we have used the descriptive approach.

And analytical approach to presenting various concepts of governance and Sharia supervision and analyzing the relationship between governance and the activation of Sharia supervision.

One of the most important findings is that governance in financial institutions contributes to the activating Sharia supervision by providing independence for the members of the Shariah Supervisory Board, which enables them to perform their work efficiently, as well as ensuring disclosure and transparency for all parties involved