المصدر
Journal of King Abdulaziz University, Islamic Economics. v. 33, 1, p. 101-116
الملخص الإنجليزي
This paper investigates the availability of Shariah auditing requirements in Islamic banks in the Sultanate of Oman. This entails investigating a set of regulatory arrangements through which we ensure Islamic financial institutions conform to Shariah principles. Moreover, we study their impact on the quality of service of Islamic banks in Oman. The researchers used a questionnaire to collect the data from Islamic banks (two full-fledged Islamic banks and six Islamic windows of conventional banks). Based on 71 responses, the quantitative data was evaluated and ranked in terms of mean score, standard deviation, and multiple regressions. The results of this study indicate that Shariah auditing requires highly trained and skilled manpower. Shariah auditing in Oman faces many challenges and problems. The most important of these are: lack of adequately qualified Shariah auditors, lack of commitment from the Islamic banks to the key elements of Shariah governance framework, and a legislative gap and shortage in educational outputs in Shariah auditing.
