المراجعة الشرعية في أدوات البنوك الإسلامية /
This is a study of the application of the Shari'ah-based auditing system in Islamic banking operations. It underscores the importance of such an auditing system to Islamic banks in their quest for Shari'ah-compliant principles applicable to their banking and investment operations. The spec...
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| Other Authors: | |
| Format: | Thesis |
| Language: | Arabic |
| Published: |
Kuala Lumpur :
al-Jami'ah al-Islamiyah al-'Alamiyah bi Maliziya,
2009
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| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/8665 |
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| Summary: | This is a study of the application of the Shari'ah-based auditing system in Islamic banking operations. It underscores the importance of such an auditing system to Islamic banks in their quest for Shari'ah-compliant principles applicable to their banking and investment operations. The specific instruments sampled are equity-based partnerships (mudarabah), profit-oriented transaction (murabahah), and leasing (ijarah). The choice of this sampling was informed by the frequency of the application or use of such instruments in the contemporary financial system. Data for the analysis of the instrument were obtained from relevant traditional works on fiqh as well as contemporary scholarship in this area of study. A comparative analysis was made of two banks identified for study namely HSBC of Malaysia and the Kuwait Financial Bank in Malaysia. The purpose of such comparison was to identify possible elements of similarity or dissimilarity in their respective application of the shari'ah-complaint auditing system. The investigation employs an inductive philosophical method in its textual analysis of various studies conducted in the past on conventional auditing system as well as studies on Islamic-based auditing. The researcher conducted personal interviews with members of the shari-ah Committee who are in charge of Shari-ah-based auditing in the two banks. The findings reveal that the two banks adhere to shari'ah principles in both their banking and investment transactions. Although some variations were observed in their respective implementation of different stages of the auditing exercise, it cannot be denied that there are several elements of commonality and uniformity. It is in view of the significance of the Shari'ah-based auditing that the researcher recommends that further inquiry be conducted into various aspects of the Islamic banking system especially Shari'ah-compliant auditing, in a manner capable of aiding or facilitating its accurate application with a view towards advancing the Islamic banking operations worldwide. |
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| Item Description: | Abstracts in English and Arabic. "Bahth takmili muqaddam li-nayl darjat al-majistir fi Ma'arif al-Wahy wa-al-Turath (Qism al-Fiqh wa-Usul al-Fiqh)" -- On t.p. |
| Physical Description: | ل، 152 leaves : ill. ; 30 cm. |
| Bibliography: | Includes Bibliographical references (leaves 141-152). |