مدى مساهمة لجان التدقيق في تعزيز الرقابة الشرعية في المصارف الإسلامية السورية - دراسة ميدانية-

Authors

  • حسين أحمد دحدوح
  • درويش فيصل مراد

Abstract

هدفت هذه الدراسة إلى بيان مدى مساهمة لجان التدقيق في تعزيز الرقابة الشرعية في المصارف الإسلامية السورية، ولتحقيق هذا الهدف قام الباحث بإعداد استبانة وزعت على عدد من المدققين الشرعيين الداخليين وموظفي إدارة العمليات المصرفية في المصارف الإسلامية السورية، وخلصت الدراسة إلى أن لجنة التدقيق تسهم في تعزيز الرقابة الشرعية في المصارف الإسلامية ،وذلك من وجهة نظر عينتي الدراسة، وأهم ماتوصي به الدراسة ضرورة توجيه لجنة التدقيق في المصارف الإسلامية لتفعيل دور وظيفة التدقيق الشرعي الداخلي في المصارف الإسلامية- في سورية للمحافظة على سمعة المصرف والتزامه بأحكام الشريعة الإسلامية. This study aimed to show the extent of the contribution of audit committees in strengthening Sharia Control in Syrian Islamic banks, to achieve this goal the researcher prepared a questionnaire was distributed to a number of internal Sharia Auditor and staff management of banking operations in Syrian Islamic banks, the study concluded that the functions of the Audit Committee affect strengthen Sharia Control in Syrian Islamic banks and so from the standpoint of my sample study, the study concluded a series of recommendations including the need for the guidance of the audit Committee in the Islamic banks to activate and the role of the Sharia internal audit function in the legitimate Islamic banks in Syria to maintain the reputation of the bank and its commitment to the provisions of Islamic Sharia.

Downloads

Published

2016-07-03

How to Cite

1.
دحدوح حأ, مراد دف. مدى مساهمة لجان التدقيق في تعزيز الرقابة الشرعية في المصارف الإسلامية السورية - دراسة ميدانية-. Tuj-econ [Internet]. 2016Jul.3 [cited 2024Nov.25];37(1). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/1530

Issue

Vol. 37 No. 1 (2015): العلوم الاقتصادية والقانونية

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.