تقييم دور التدقيق الشرعي الخارجي في المصارف الإسلامية : دراسة تطبيقية على المصارف الإسلامية في مملكة البحرين

Abstract

The Sharia supervisory aspect of Islamic institutions constitutes the basis without which Islamic banks lose the confidence of the public and investors with them. With the obligation of the Central Bank in the Kingdom of Bahrain to all Islamic banks to conduct external Sharia audit at the beginning of 2019, it which posed a major challenge to the banking sector and external audit companies in achieving the desired effect and the desired result in improving the performance of Islamic banks from the legal point of view as an independent and neutral body. This study came to clarify the evaluation of the role of the external Sharia audit in terms of competence and experience and what it possesses of skill and scientific, Sharia and professional qualification in Islamic banks, which requires striving to provide the highest level of quality and focus on the audit quality process and knowledge of the factors that contribute to an impact on improving quality performance. Due to the importance of external Sharia auditing in Islamic banks in the Kingdom of Bahrain, the researcher touched on external Sharia auditing and assessed its role in Islamic banks and the role of legislation, laws and standards in enhancing the commitment of Islamic banks to the provisions of Islamic Sharia. The study derives its importance theoretically from being consistent with the standards of control and governance. In practice, the importance of external Sharia audit lies in providing an independent and impartial opinion on the commitment of Islamic banks to Sharia for shareholders, investors and dealers with Islamic banks. It needs more supervisory tools because this experience is new in the Kingdom of Bahrain and it is in the process of improving its Sharia outputs, whether on products, services, or investments, or through regulatory and procedural policies, or through assessing the supervisory system and Sharia risks in Islamic banks. The researcher chose the qualitative research methodology because it is the most widely used method for analyzing data and information, and through the use of a semi-structured interview tool with internal and external Sharia auditors at external Sharia audit offices, members of Sharia supervisory boards, and regulatory and supervisory bodies. The study reached results, the most important of which are: the need for the parties concerned with the external Sharia audit to adhere to the development and qualification of the work team professionally and scientifically from the Sharia point of view and not to suffice with one person within the audit work team, and to emphasize the efficiency and experience of the work team from the Sharia point of view, and the requirement that they be familiar with the provisions of applied Sharia related to Islamic banking And that the external forensic audit team condemns the Islamic religion and mastery of the Arabic language, the external Sharia audit offices must also exercise their responsibilities regarding confirming the commitment of Islamic banks to examine their compliance with Sharia standards, fatwas and decisions of the Sharia Board, and the application of Sharia governance through control standard No. (6) approved by AAOIFI. Periodically to reach qualitative and legal quality in the external Sharia audit.