هيئات الرقابة الشرعية ودورها في متابعة أعمال المصارف الإسلامية

Abstract

This research aims at highlighting the importance of Shari'ah Supervisory Boards which are considered to be the most important pillar upon which Islamic banking rests, or rather they are foundation. This is reflected in its follow-up of banks' financing and service operations both locally and globally. At the same time, it must be tailored to meet some specifications and features combining Islamic ethics and knowledge of Shari'a with financial and economic sciences to facilitate the adaptation of Islamic transactions. The study concludes that the Shari'ah Supervisory Board in its legal follow-up of the Islamic banking must enjoy freedom and independence in its actions, especially since it is paid by the bank itself. It should use all its prerogatives and powers to optimally complete its mission not allowing to be expolited by anyone. That is because the Boards have a great responsibility in preserving the depositors' and investors' funds from any un-Islamic transgressions.