ASSESSMENT OF THE RESULTS OF EXTERNAL AND INTERNAL CONTROL AND AUDIT IN THE ANNUAL REPORTS OF ISLAMIC FINANCIAL ORGANIZATIONS
DOI:
https://doi.org/10.25806/fm-2276Статья поступила в редакцию: 04.10.2025
Статья принята к публикации: 06.11.2025
Статья опубликована: 12.11.2025
Keywords:
шариат (исламское право), Годовой отчет, AAOIFI, стандарты, внешний шариатский контроль, внешний шариатский аудит, внутренний шариатский контроль, эксперт партнерского финансирования.Abstract
The subject of this article is the Annual Reports of Islamic Financial Institutions (hereinafter referred to as IFIs) prepared in accordance with AAOIFI standards [AAOIFI - Accounting and Auditing Organization for Islamic Financial Institutions - an international standard-setting organization that develops Sharia standards under Islamic law (Sharia in semantic translation is Islamic law), accounting, auditing and governance standards for Islamic finance]. The object of the study is international experience in disclosure of information on the processes of external and internal control and audit in the Annual Reports of IFIs, including ISLAMIC DEVELOPMENT BANK (Saudi Arabia), Ahli Bank SAOG (Oman), Al Baraka Islamic Bank (Bahrain), Al Salam Bank (Bahrain), Safwa Islamic Bank (Jordan) and other Islamic financial organizations. The purpose of the study is to assess the possibilities of applying international experience in the formation and functioning of external and internal control and audit processes in IFIs, organized and conducted on the basis of AAOIFI standards and disclosing information about them in the Annual Reports by Russian participants in partnership financing. By means of general economic methods: analysis, synthesis, comparison, generalization, logical and systemic approaches, the international experience of disclosure of key aspects of external and internal control and audit in the Annual Reports of the IFI, organized and conducted on the basis of AAOIFI standards, was studied and the possibilities of its application in Russia were assessed.
Based on the results of the study, it was established that, unlike the traditional economy, in the IFI, specific external control is organized and conducted by the Centralized Sharia Board (functioning at the country level), the Sharia Supervisory Board - SSB (at the institutional level of the IFI), double internal control, double internal audit and double external audit.
Информация о публикации
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Правообладатель: Издательский дом «Академический».
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