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The Contribute of Audit committees to strengthening Sharia Control in Syrian Islamic Banks -Filed Study-

مدى مساهمة لجان التدقيق في تعزيز الرقابة الشرعية في المصارف الإسلامية السورية - دراسة ميدانية-

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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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 and 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.



References used
AICPA, 2012, Codification of Statements of Auditing Standards, Chicago, Commerce Clearing House, www.aicpa.org
Arens, Alvin A, and Elder, Randal J,and Mark S, Beasley,2010, "Auditing and Assurance Services: An Integrated Approach",10th ed
The Canadian Institute of Chartered Accountants, 1992, Terminology for Accountants. 4th edition. Canada, CICA
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This study aims to state the extent of the contribution of internal audit in the reduction of operational risks faced by Islamic banks in Syria in order to protect and continuity. To achieve this goal, the researcher depends on the style of the quest ionnaire that has been distributed to workers in the management of banking operations and management of the internal audit in Islamic banks operating in Syria, that are 3 banks, where the total number of workers in both the Department of Banking Operations and Internal Audit Department is 70 employees, and has been distributed to 70, and collected 60 valid questionnaires for the study: 45 questionnaires relate to the Department of Banking Operations, 15 to the Internal Audit Department. The findings of this study showed that the Internal audit contribution in reduction of operational risks faced by Islamic banks in Syria, from the standpoint of the two specimens, the most important study, as recommended by the necessity of activating the role of the Internal Audit Department in the process of operational risk management in Islamic banks to ensure its continuity.
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