التكامل الاقتصادي
Volume 13, Numéro 4, Pages 163-188
2025-12-31
Sharia Audit Of Islamic Banking Window Transactions In Public Banks And Its Impact On Promoting Household Savings – The Case Of Adrar Branch Of The Algerian National Bank
Authors : Khaldi Omar . Ayad Saleh .
Abstract
This research aims to explore the fundamental concepts of Sharia auditing for financial transactions conducted through Islamic banking windows in conventional banks, as well as the mechanisms for ensuring compliance with Islamic law. The study investigates the extent to which these procedures can encourage individuals to save, by instilling a sense of reassurance and eliminating any doubts regarding the Sharia-compliant investment of their funds and the permissibility of the profits they earn. This is examined through the frameworks and controls implemented by the Islamic banking window at the Algerian National Bank’s Adrar branch. The results obtained at the conclusion of the study support this hypothesis. Furthermore, a set of recommendations has been proposed to address the observed shortcomings and to help achieve the intended objectives.
Keywords
Sharia audit ; financial transactions ; household savings ; Islamic banking window ; Algerian National Ban
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