مجلة التمويل والاستثمار والتنمية المستدامة
Volume 11, Numéro 1, Pages 26-45
2026-06-08

The Reality Of Sharia Auditing In Islamic Financial Windows Within Algerian Conventional Banks: Following The Enactment Of Regulation N° 02-20



Authors : Ouassaa Hamza .

Abstract

Abstract: This study highlights the reallity of Sharia auditing as an independent and objective mechanism within contemporary governance frameworks in Islamic financial institutions. It examines the positioning of Sharia auditing within Islamic windows of conventional banks and explores the mechanisms required for its effective implementation, focusing on ensuring Sharia compliance. Drawing on a critical review of the literature and selected banking experiences, the study reveals a growing emphasis on Sharia auditing in conventional banks, driven by the need to increase transparency and reinforce the legitimacy of financial products. Following the enactment of Regulation N° 02-20 governing Islamic banking in Algeria, N°table progress has been achieved in structuring Sharia auditing practices.The study underscores that strengthening legal provisions, institutional support, and professional capacity is essential for enhancing the credibility, transparency, and sustainability of Islamic financial operations within conventional banking systems in Algeria.

Keywords

Sharia auditing ; Islamic Financial windows ; Regulation N° 02-20

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