تدقيق عقود الشراء وكشف المخالفات والاحتيال في القانون العماني من منظور الشرعية الإسلامية /
Auditing the procurement contract enables the contracting parties, whether they are public or private parties, to avoid many problems and disputes arising from violations or loopholes in the establishment of the contract that can be used for fraud and noncompliance with the contract terms. This stud...
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| Format: | Thesis Book |
| Language: | Arabic |
| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/11254 |
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| Summary: | Auditing the procurement contract enables the contracting parties, whether they are
public or private parties, to avoid many problems and disputes arising from violations
or loopholes in the establishment of the contract that can be used for fraud and noncompliance
with the contract terms. This study aims to clarify the provisions related to
the audit of purchase contracts and the mechanisms that must be followed to avoid
violations and close loopholes that allow fraud in light of Omani law and the provisions
of the Islamic Shariah. It contains an introduction and five more sections; the first
explains the concepts of auditing, purchase contracts, drafting of contracts, and the
stages of auditing them. The second highlights the essential elements of purchase
contracts and the conditions for their validity in Shariah and Omani law. The third
explains the formal and substantive aspects of auditing purchase contracts. The fourth
deals with violations and fraud in purchase contracts and classifications of them in
Shariah and law. The final section explains the steps for dealing with defects in purchase
contracts and presents the judicial applications related to the research topic. The
researcher followed the inductive method to collect the Shariah texts, the opinions of
jurists, and the legal texts related to the audit of contracts and to track the forms of
violations and fraud in practice. He followed the applied analytical method to study
those texts and opinions and to analyze violations in purchase contracts. The study
reached several results, the most important of which is that the Shariah and Omani law
have clarified many provisions in organizing all types of purchase contracts. Also, the
person responsible for auditing the contract must perfectly delineate the contract’s
subject matter as well as its legal classification. The audit of purchase contracts
comprises two stages; the first is before concluding the contract by ensuring the integrity
of the contract documents, the presence of the contract’s essential elements, the capacity
of the contracting parties, and the capacity and ability to fulfill and abide by the
contract’s terms. The second, during the drafting of the contract, is to ensure that none
of its clauses violates the applicable laws and that it is properly drafted, and to fill all
the loopholes by which fraud could be perpetrated. Also, the audit of supply contracts
includes verification of the principles of publicity, freedom of competition, equality
between bidders, fulfillment of the formal aspects, the legal deadlines for submitting
bids, and the substantive aspects of contract drafting. |
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| Item Description: | Abstracts in English and Arabic.
"بحث تكميلي مقدم لنيل على درجة الماجستير في القانون."--On title page. |
| Physical Description: | [xv], 148 leaves : illustrations ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves 136-148). |