مدى التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلامية دراسة ميدانية مصرف السلام

Abstract

تهدف هذه الد ا رسة إلى تحليل مدى التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلامية، مع التركيز على حالة مصرف السلام الج ا زئري. تناولت الد ا رسة الإطار النظري للتدقيق والبنوك الإسلامية، وصيغ التمويل الشرعية، والإطار القانوني المنظم لها في الج ا زئر. كما ناقشت التحديات التنظيمية والمؤسسية التي تواجه التكامل بين النوعين من التدقيق، مثل غياب الآليات الفعالة للتنسيق وعدم وجود إطار قانوني واضح. من خلال المقابلات مع خب ا رء، توصلت الد ا رسة إلى نتائج تشمل ضعف التكامل وازدواجية المهام وانفصال التقارير، مما يؤثر على شفافية الإفصاح وثقة المستثمرين، خلصت الد ا رسة إلى توصيات مثل تعزيز التنسيق المؤسسي وتبني معايير موحدة مثل AAOIFI AAOIFI AAOIFI ، مع اقت ا رح تعديلات تشريعية لتحسين التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلاميةAbstract Abstract: This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud iting and iting and iting and iting and accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al-Salam Bank in Salam Bank in Salam Bank in Salam Bank in Salam Bank in Salam Bank in Algeria. Algeria. Algeria. Algeria. The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic banking, Sharia banking, Sharia banking, Sharia banking, Sharia banking, Sharia -compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating them i n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It als and accounting auditing in Islamic banks improve