الرقابة الشرعية ودورها في ضبط الأعمال المصرفية في المصارف الإسلامية

Abstract

The research studies The Sharia Supervisory role in controlling The Banking Operations . The research aims to highlight the role Carried out by Sharia Supevisory to adjust the banking business in accordance with the provisions of  Islamic Sharia . It also aimed , to find out how the independence of the Sharia Supervisory Board to practice its activity in controlling banking. transactions .

The research problem clarify the Islamic banks are facing  contemporary challenges excreted international events and global transition are growth narrow and the breadth . As its problem in an attempt to highlight the banking  errors and excesses where they are located by Islamic banks in terms of leg intimacy and a statement the deficiencies to grant funding formulas and investment accordance with the banking  regulations and legitimacy .                                      

           This included four of specialists in Sharia Supervisory field . It is so,the study found many of the important results , including : The guidelines of Sharia Supervisory Board are binding  on all administrative levels in Omdurman National Bank . The oversight bodies legitimate in Islamic banks are able to apply the Islamic system in Islamic banks . Further ,the study found that Sharia S upervisory Board of Islamic banks in Sudan sufficiently independent to adjust the banking  business.

Based on the results , the study recommended several of recommendations including :the development of functional structure of the control structure legitimacy of the Sudanese banks competencies and capabilities. it also recommended the continued development of the capacities of the sharia Supervisory Board in Sudanese banks. Among the study; are legitimate and legal  review of some  of the terms of the developmfnt  and publication of institutional control  activation of banks and financial institutions ,issued from  Central Bank of Sudan.