The future Visions of applying possibility the forensic audit in Iraq Exploratory Study on Islamic banks | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 1, Volume 6, Issue 11, June 2014, Pages 273-294 PDF (1.58 M) | ||
| Authors | ||
| Salih I. Alshaabani; Fadil N. Othman; Shimaa M Sameer | ||
| Abstract | ||
| The forensic audit of the relatively modern approach, which make it an urgent need for many of the established rules and established theories. It led to God we refer to the book and the Sunnah of His Messenger Muhammad in the deal, has shown us the miner of financial transactions and general rules. a lot of Muslims succeeded in the work to establish the financial institutions based on this Islamic approach, and that they were those who made it are not specialized in legal provisions which required the presence of auditor legitimate the audit objective information (financial information and a standard such as the distribution of profits) and Information Self (opinion forensic The opinions and standards) to ensure compliance of forensic. This is done through periodic assessment carried out from time to time to provide an independent assessment objective and ensure that there is an effective internal control system and consistent matching legitimacy. The problem with search that is still a lot of financial institutions lack the application of audit legitimate, especially in administrative decisions strategy, making a lot of people in a dubious deal with. Has research on the fundamental premise and one that "The existence of the audit legitimate Islamic financial institutions will confer reassurance the shareholders and customers of that senior management is committed to the laws of God and the Sunnah of His in its dealings making profit solver not tainted by suspicion. "Has been adopted descriptive approach and analytical approach in the formulation of research. For that divided Search according to themes which he addressed the conceptual framework for the scrutiny, legitimate functions and justifications applied it was then conducting a prospective study for the application in a sample of Iraqi banks. | ||
| Keywords | ||
| forensic audit; Islamic banks | ||
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