جستجوی مقالات مرتبط با کلیدواژه « ریسک شریعت » در نشریات گروه « اقتصاد »

By comparing the experience of Sharia supervision in different countries، this paper tries to analyze their similarities and dissimilarities. In addition، after reexamining the interest-free banking system in Iran، it tries to provide a short-run، middle-run and long-run plan for the application of the Sharia supervision in Iranian Islamic banking system. Finally، the merits and demerits of the establishment of the Sharia supervision in Iranian banks are highlighted and solutions for probable challenges are provided. The results show that the Sharia supervision is possible and can help the Iranian Islamic banks and financial institutions to strengthen the accordance of their activity with Islamic rules and principals. In addition، the establishment of Sharia supervision in banks can be considered as part of the banking system evolution plan which is to be put in action in near future.

Banks as the most important institutions of money market and the biggest intermediary in economy gets the deposits of deposit holders and gives loans to fund demanders. In Islamic economics, this role is on banks with regarding fundamentals and rules of shariah. Mobilization and allocation of resources by bank exposures the bank with some risks. Therefore, banks should identify, classify and rank these risks in order to manage them. Among different non-financial risks, operational risk has a great importance because of asset based activities of Islamic banking. Operational risks in Islamic economics include operational risks common between Islamic banking and conventional banking and operational risks specific to Islamic banking. This paper using descriptive methodology and AHP method aims to respond to these questions that: regarding mobilization and allocation of resources in usury-free banking, what are the most important operational risks of these banks? How these risks are classified regarding their nature? And finally, How these risks are ranked using AHP? The results show that first, generally operational risks in Islamic economics are classified into two general categories: operational risks common between Islamic banks and conventional banks and operational risks specific to Islamic banks. Second, in ranking these risks based on event possibility, in common risks class, IT and fraud risks and in specific risks class, transparency and discretionary payment risks have the most importance.

The conceivers of Islamic banks expected that, removal of interest from the funds’ collection and utilization methods and using Islamic contracts, will secure banking from the accusations of usury. The variety of customer needs with respect to deposits and finance, disagreements in identifying the suitable Islamic contracts for them, differences in juristic opinions, differences in the understanding of banking issues among the jurisprudents, and numerous other factors give birth to a phenomenon in Islamic banking, known as the Shariah risk. Today the mere claim of being Islamic, does not give any reliability to a bank’s transactions. On the other hand, through the invention of a variety of modern instruments, the banking industry continues to cover various and everchanging needs of economic agents, and is finances economic plans and projects. Reliance on regular banking instruments has brought the competence of Islamic banks under doubt and will gradually remove it from the competition arena. Through a descriptive and matter-analysis method, this article follows this supposition that creation of a Jurisprudential Council, will promote the level of legality and competence of Islamic banks. Such an institute, with a supervision over harmoniousness of banking laws and activity with Islamic rules, will help bankers feel confident in themselves, create an environment of confidence for the customers, will reduce the Shariah risk, and, on the other hand, by updating the Laws of Banking Activities and designing new financial tools, will increase the competence of Islamic banks.