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Towards Activating The Comprehensive Sharia Audit on The Work of Islamic Banks in Iraq | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 9, Issue 29, 2013, Pages 251-275 | ||
| Author | ||
| Hashim Omer Hamoudi | ||
| Abstract | ||
| Abstract The philosophy of Islamic banks based on commitment Islamic Sharia and from which these banks derived named and to say this bank is Islamic bank it must provide a range of activities and services compatible with Islamic Sharia and this distinguished it from other banks, so it was necessary to make sure that each bank of these went on the sharia approach, Islamic banks in countries that have wide application has a regulator legitimacy combine fatwa and control and has also the legitimacy of specialized jurisprudence financial transactions as well as the legitimacy Internal control Group within those banks and external legitimacy control are outside those banks and specialists from the offices of the auditors and all have one objective of achieving a commitment to Islamic Sharia. The beginning of the idea of Islamic banking started in Iraq in 1992 and the Central Bank instructed on Islamic banking in 2011, which means that access to the best form of Shari'a begin with the first step, which is activity of a comprehensive sharia audit on the work of these banks. The activation of comprehensive sharia audit destruction originates specialist person or group of specialists persons within the Internal control Group in those banks which direct to comply with Sharia law and thus achieves activation of internal legitimate and is complemented by a person or group of specialists persons within a team of external control which is monitoring and assuring the right commitment and thus achieved by activation of outside control legitimate, activation start step by step to achieve the future objectives and the most important is legitimate control body specialized in Islamic banking. | ||
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