تكامل نظم المراجعة الشرعية لمواجهة مخاطر عدم الالتزام بالشريعة في البنوك الإسلامية : بنك البركة الجزائري نموذجا

Abstract EN

This study is based on the study of the complementary functional relationship between the newly established internal sharia review department, the traditional sharia supervisory body and the external sharia auditor who is completely independent of Islamic banks, attempting to highlight the contribution of this integral role in facing the risks of non-compliance with sharia in the transactions of Islamic banks and raising the level of safety and legitimate credibility, and achieving the highest levels of legal quality, which are the basis of the reputation of these banks.

Case study of auditing and how to identify and liquidate illegal revenues by the supervisory and legal auditing body of the Algerian Albaraka Bank.