أولويات الرقابة الشرعية عل الأبناك التشاركية

Abstract

Shariah Supervisory plays a major role in particpative banks by preserving shariah’s compliance of transactions through advisory opinion (fatwa) and auditing. This article emphasizes four priorities to respect in order to have efficient and constructive shariah supervisory: good governance, correct fatwa, vigilant auditing and coherent auditing system. The author also sets some rules and basics to the best application of these priorities in Shariah supervisory field.