استقلالية هيئات الرقابة الشرعية و دورها في تعزيز العمل المصرفي الإسلامي في ضوء معايير الحوكمة الصادرة عن أيوفي : دراسة تحليلية نقدية

Abstract EN

The study aimed at clarifying the role of the independence of Shari’a Supervisory Boards in promoting Islamic banking by examining the relationship limits between Shari’a Supervisory Boards and the Islamic Banks Department.

It also examines the consequent implications, such as the method of appointment, rewards, and others, as well as the impact of this relationship on some aspects of Islamic banking, as explained in accordance with the standards of governance issued by the Accounting and Auditing Organization for Islamic Financial Institutions.

It has been found that the independence of Shari’a Supervisory Bodies with its idiomatic and organizational meaning is a legitimate and legal necessity.

This requires the separation of Shari’a supervisory board from Islamic banks and its prevention from being subject to the internal rules and regulations of the Islamic Bank, so as to be an effective tool for the promotion and development of Islamic banking, The study recommended the need to link the Shari’a Supervisory Boards administratively with a power that does not impair their independence and seek to regulate legal supervision under a professional rubric.