مجلة الدراسات المحاسبية والمالية المتقدمة

Governance Of Financial Institutions Under The Governance Standards Issued By The Accounting And Auditing Organization For Islamic Financial Institutions – Draft Governance Standard On The Application Of Sharia Governance Principles To Islamic Financial Institutions’ Windows As A Model

Auteurs : Kheiri Ammar . Kheiri Yamina .

Résumé

The governance of Islamic financial institutions, according to the standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), aims to ensure transparency, fairness, and accountability in line with Sharia principles. The draft governance standard focuses on applying Sharia principles to the Islamic windows of conventional financial institutions through Sharia supervisory mechanisms that ensure compliance with Sharia and enhance disclosure and transparency. Despite challenges such as lack of expertise and difficulty in integrating with traditional frameworks, these standards open opportunities to enhance the reputation of Islamic financial institutions and increase their appeal to clients and investors seeking Sharia-compliant financial solutions.

Mots clés

Islamic financial institutions governance ; AAOIFI ; Islamic windows ; Sharia supervision