قياس درجة التزام البنوك الاسلامية العاملة في الاردن بمتطلبات التدقيق الشرعي

Measuring the degree of compliance of Islamic banks operating in Jordan with the requirements of Sharia audit

These concernsed about the concept of sharia’s accounting and auditing in Islamic finan¬cial institutions will find it revolving around of how to apply the principles and concepts of ac¬counting, and Sharia accounting derived from the thought of Islam in all activities and transactions carried out by the Islamic financial institutions. The aim is to provide information and guidance to help express opinions and make decisions that are consistent with the purposes of the legitimate Is¬lamic institutions, As well as, serving all the ben¬eficiaries of the information disclosed. This research aims at reviewing the concept and importance of the external and internal sharia’s audit, in addition to measuring the degree of com¬mitment to Islamic banks operating in Jordan according to the internal and external share’s au¬dit. This is based on the hypothesis that: Islamic banks operating in Jordan do not work according to the requirements of internal and external sha¬ria’s audit. To achieve the study objectives and testing hypotheses, questionnaires method, which includes 16 questions has been developed and was distributed to the research sample who are: man¬agers of branches of Islamic banks, the sharia’s Supervisory Board within the bank, internal audi¬tors, and heads of auditing departments, 71 ques¬tionnaires have been analyzed in which the T-test was used to analyze the sample in order to test the hypotheses of the study, The most important find¬ing of the research is that the Islamic banks oper¬ating in Jordan do still consider the sharia's audit¬ing optional, because there is no law that demands the committed financial institutions to appoint an external sharia’s auditing company to check the banks auditing. Important recommendations of the research is that the need for central bank to give a mandatory formula of legitimate auditing through the issuance of law compiling all banks and financial institutions, to appoint an external auditor to check its operations with the necessi¬ty of adopting standards for legitimate auditing and to generalize its institutionally in Jordan and to provide a measure of mandatory application, which will bring benefits to banks and increase the confidence of external parties in the Bank and its operations.