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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Bibliographic Details
Main Author: نعيمي، لوهة بري بدران
Format: Thesis Book
Language:Arabic
Subjects:
Online Access:http://studentrepo.iium.edu.my/handle/123456789/11254
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LEADER 04855nam a2200421 4500
040 |a UIAM  |e rda  |b eng 
041 |a ara 
043 |a a-mk--- 
084 |a BPH148 
100 1 |a نعيمي، لوهة بري بدران   |9 30094 
242 1 0 |a Tadqiq 'uqud al-shira' wa-kashf al-mukhalafat wa-ihtiyal fi al-qanun al-'Ammani min manzur al-shari'ah al-Islamiyah 
245 1 0 |a تدقيق عقود الشراء وكشف المخالفات والاحتيال في القانون العماني من منظور الشرعية الإسلامية /  |c إعداد، لوهة بنت بري بن بدران النعيمي 
264 |a Kuala Lumpur :   |b Ahmad Ibrahim Kulliyyah of Laws, International Islamic University Malaysia,   |c 2021 
300 |a [xv], 148 leaves :  |b illustrations ;  |c 30cm. 
336 |a text  |2 rdacontent 
337 |a unmediated  |2 rdamedia 
337 |a computer  |2 rdacarrier 
338 |a volume  |2 rdacarrier  
338 |a online resource  |2 rdacarrier 
347 |a text file  |b PDF  |2 rdaft 
500 |a Abstracts in English and Arabic.  
500 |a "بحث تكميلي مقدم لنيل على درجة الماجستير في القانون."--On title page. 
502 |a Thesis (MCL)--International Islamic University Malaysia, 2021. 
504 |a Includes bibliographical references (leaves 136-148). 
520 |a 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. 
650 0 |9 3919  |a Contracts (Islamic law)  |x Comparative studies  |z Oman 
650 0 |a Fraud (Islamic law)  |9 18644 
650 0 |a Auditing  |x Law and legislation   |z Oman  |9 11570 
655 7 |a Theses, IIUM local 
690 |a Dissertations, Academic  |x Ahmad Ibrahim Kulliyyah of Laws  |z IIUM 
700 1 |a Naimi, Loha Bari Badran,  |e author  |9 34057 
700 1 |a Soualhi, Asma Akli,  |e degree supervisor  |9 834 
710 2 |a International Islamic University Malaysia.  |b Ahmad Ibrahim Kulliyyah of Laws 
856 4 |u http://studentrepo.iium.edu.my/handle/123456789/11254 
900 |a naw-asbh 
942 |2 ICSI  |c THESIS  |n 0 
999 |c 512721  |d 544138 
952 |0 0  |1 0  |2 ICSI  |4 0  |6 T B P H148 N00035T 02021  |7 3  |8 IIUMTHESIS  |9 1010110  |a IIUM  |b IIUM  |c THESIS  |d 2023-01-10  |e MGIFT(A)  |o t BPH 148 N35T 2021  |p 11100328106  |r 2023-01-10  |w 2023-01-10  |y THESIS