تفغيل الرقابة الشرعية اللاحقة في المصارف الإسلامية الأردنية

Abstract EN

The study aimed to explain the reality of subsequent Sharia supervision in Jordanian Islamic banks, its problems, the requirements for its activation, and present the necessary proposals for its development and activation.

The study relied on the descriptive, inductive and deductive approach.

The study found that there are problems that impede the activation of subsequent censorship.

It also concluded that the Sharia audit, which does not enjoy high independence, carries out subsequent oversight tasks, given the inability of the Sharia Supervisory Board to perform this role Due to insufficient time and human resources.

The study presented a proposal to activate the subsequent Sharia oversight, which is based on the complete independence of Sharia supervisionthrough the establishment of a central Sharia control that is provided with all the requirements for doing the work.