Islamic banks face many contemporary challenges due to the international events,
global transformations, and the attempt to restrict the growth and expansion of Islamic
banks and its extension across the whole world, as well as errors and illegal a
nd banking
breaches that some Islamic banks has committed.
This situation makes it imperative for all the stakeholders, first and foremost the
Committee of Sharia in these banks, and the control exercised by central banks to Islamic
and conventional banks is a paramount, and that such control has increased the efficiency
of Islamic banks. It did not take into account the working conditions of these banks subject
to the provisions of Islamic law (Sharia). Hence, this research is to learn how to exercise
control over the Islamic banks in Syria. The researcher addressed the types of control on
Islamic banks in Syria represented by the internal control and supervision of the Central
Bank and the Shari'a. The researcher presented at the end of this research a set of
conclusions: there are significant differences between the banking control methods
imposed on Commercial and Islamic banks, as well as the existence of legal supervision of
Islamic banks is necessary to ensure that the provisions of the Islamic law.
Eventually, the researcher concludes a set of proposals and recommendations,
including: the need to develop qualitative and quantitative methods to control the work of
the Islamic banks to achieve desired control objectives in improving the performance of
Islamic banks, as well as the need to allocate a separate department within the Central
Bank of Syria, to carry out inspection and control of Islamic banks, while providing the
Department with trained and qualified human resources on Islamic banking.
This study aimed to show the extent of the contribution of audit committees in strengthening Sharia Control in Syrian Islamic banks, to achieve this goal the researcher prepared a questionnaire was distributed to a number of internal Sharia Auditor a
nd staff management of banking operations in Syrian Islamic banks, the study concluded that the functions of the Audit Committee affect strengthen Sharia Control in Syrian Islamic banks and so from the standpoint of my sample study, the study concluded a series of recommendations including the need for the guidance of the audit Committee in the Islamic banks to activate and the role of the Sharia internal audit function in the legitimate Islamic banks in Syria to maintain the reputation of the bank and its commitment to the provisions of Islamic Sharia.
Islamic banks were created as an Islamic alternative to traditional banks. Hence, the existence of legitimate oversight is considered necessary to Islamic banks. The importance of Shari'ah control is related to its role in a legitimate banking provis
ions, and ensuring the Bank's commitment, to ensure all transactions are in accordance with the Islamic Shari'ah, and thus ensures the integrity and credibility of Islamic banks.
From these importance, this research deals with the Shari'ah control in Islamic banking and its role in evaluating the performance according to the Shari'ah. The concept of Shari'ah control, its structure, stages, and problems were studied. Then the Shari'ah control in Syria and its role in adjust the performance of Islamic banks was evaluated by a set of appropriate standards. At the end, the research drew a set of conclusions and recommendations.
One of the most important conclusions is that, the Shari'ah control board in Islamic banks in Syria has many features that enable them to perform its role in controlling and evaluating the work of the Islamic banks in terms of Shari'ah. Through the form and composition of the Commission, having a degree of administrative and financial autonomy, mandatory resolutions, and the nature of the tasks entrusted to it. As a result, Shari'ah control boards in Islamic banks in Syria are considered to be in line with their goal of ensuring full adherence to Islamic Shari'ah. One of the most important recommendations is that, working to avoid shortcomings and deficiencies, providing more features and requirements for activation of Shari'ah control, and enabling it to adjust and correct performance of the Islamic banks.
ظهر الاهتمام بالسياسة النقدية في الفكر الاقتصادي خلال القرن الماضي, ثم أخذ هذا الاهتمام يتزايد في هذا القرن بسبب الازمات الاقتصادية وعدم الاستقرار الاقتصادي, ولما كانت النقود هي عصب الحياة الاقتصادية وبدونها لم يكون للمجتمعات ان تنمو وتتقدم, فإن أحسن
استعمالها واحكم توجيهها كانت سبيلا لخير عميم.
ياتي هذا البحث على اساس المحاولة لدراسة موضوع رقابة مجلس النقد والتسليف للسياسة النقدية بشكل أكثر شمورا وتخصصا في ضوء الشريعة الاسلامية لتحقيق أهدافها الاقتصادية والاجتماعية وخاصة اذا علمنا ان السياسة النقدية الاسلامية لا تعني ألغاء ما هو قائم من مؤسسات
