دور التدقيق الشرعي الداخلي في تعزيز الحوكمة و الالتزام الشرعي في البنوك الإسلامية

Abstract EN

This research aims to determine the role of internal Sharīʿah audits in enhancing Sharīʿah governance and compliance in Islamic banks.

The paper also seeks to provide a vision of risk-based internal Sharīʿah audit based on professional standards and international best practices.

The ultimate goal of the internal Sharīʿah audit process is to assist the institution in fulfilling its duty of Sharīʿah compliance.

It is therefore necessary to search for the best methods and professional practices for adoption to improve the internal Sharīʿah audit process and evaluate the effectiveness and efficiency of the internal Sharīʿah control system and to monitor its operation.

The research adopted the descriptive analytical approach by describing the role of internal Sharīʿah audit in strengthening governance and Sharīʿah compliance in Islamic banks.

After that, it analyzes the results in order to provide a vision for risk-based internal Sharīʿah audit in accordance with the best international practices and professional standards.

The findings of this research are as follows: The role of the internal Sharīʿah supervisory system is to translate the concepts of Sharīʿah governance and compliance from theory to implementable procedures.

The most crucial role of an internal Sharīʿah auditor is to evaluate the effectiveness and efficiency of the internal Sharīʿah supervisory system, to monitor its operation, and to recommend necessary improvements to the system.

The recommendation of this paper to supervisory bodies is to adopt the approach of risk-based Sharīʿah audit in order to further develop the governance standards for Islamic financial institutions related to internal and external Sharīʿah audit.