32 09 2020 02 09 :

Sharia supervision in Islamic financial institutions and their controls

2 1

1
bendiff.adnane@univ-biskra.dz
2
a.mezgiche@univ-biskra.dz

2020 12 31 2020 12 02 2020 10 29

G28 ،G2 JEL

Abstract:
Islamic financial institutions, like other financial institutions, are subject to
government oversight (through the monetary authorities such as the Ministry of Finance
and the Central Bank) and shareholder control (through general assemblies). Islamic
financial institutions are singled out for additional oversight known as Sharia supervision.
The latter need controls that protect them from leaving the controls, which It is also
considered an advantage with which it attracts individuals and institutions as well as
countries.
Sharia supervision over Islamic financial institutions is a competitive advantage
through which it attracts funds and increases the number and volume of daily
transactions, in addition to preventing them from committing violations that corrupt
financial transactions.
Key words: Islamic financial institutions, Sharia supervision, Fatwa Authority
Jel Classification Codes: G2 ،G28

__________________________________________
bendiff.adnane@gmail.com

9
 1

1
2
3

10
 






.
2

1.2

11
 1.1.2

78 1981
17 2004
14 1991

11 1998

2.1.2

285 1991
1059 2005

448 1981

12
 3.1.2

23 2004

2.2

116 2008

261 2011

06 2010

1
2

13
 3
4
5

14
 5

1.3

1.1.3

1.1.1.3

15
 427 1991
1699 1981
363 2004

1699 1981

44 2006
2.1.1.3

2006
30

16
 17 2009 3 31

2014






2005
27

17
 11 2005
2.1.3

14 2009

359

07 2005
2.3

1.2.3

18
30 26
22 2009


2.2.3
3 31
16 2009

19
 3.3

1.3.3

1.1.3.3
2009 30 26
06

20
2009 30 26
08
2.1.3.3

14 13 2005

21
22
 2.3.3
06 2009 30 26
34 31 2005 08 07 2010 09
1.2.3.3

2.2.3.3

23
 






24
 





25
 




3.3.3

26
30 26
13 2009
1.3.3.3

1
2
3
4

5
6

27
 4

1
2
28 26 2009 30 26
o
o
o
o
o
3
4
5
6
7
8
2.3.3.3
1
2

28
 3
4
4

29
 5

1981 1
1991 2
1981 3
2005 4
5
2004
2004 6

2006 1
2
2008
1998 3
2007 4

2009 30 26
2
30 26
2009

30
 3
31
2009 3
4
2005
5
30 26
2009
6
2010
7

2009 3 31
8
31
2009 3
9
29 25
2010
10

2011 27 25
11
2005
12
2009 30 26

31
 13
2005
14
30 26
2009
15

2009 30 26

2006

2014 05 20
http://www.darelmashora.Com

32