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Study Abstract
Thesis title: Internal control in banks and Islamic banks and financial
institutions and its impact on the prevention of financial crimes.
Prepared by: Al-Mutairi, Issa Sanad Ghannam A.
Supervisor: PH. D. Al Alfi, Mohammed Jabr
Study Problem: The problem of the study is to answer the following Question:
What is the role of internal control in Islamic banks and financial institutions
and its impact on the prevention of financial crimes?
Methodology:
With regard to the nature and objectives of the study, the researcher shall use
the “inductive analytical applied approach” in a comparative study of the
systems of Islamic banks and financial institutions and Banking law of Saudi
banks, with a review of some financial issues and the role of internal control in
preventing them.
The most important findings:
١- The internal control in Islamic banks and financial institutions work under
the Islamic law (Shari'a).
٢- The internal control in Islamic banks and financial institutions is of legitimate
and legal importance.
٣- The role of internal control in Islamic banks and financial institutions is to
adhere to the instructions issued by the Saudi Arabian Monetary Agency for the
prevention of financial crimes.
The most important recommendations:
١- The internal control in Islamic banks and financial institutions should
activate the valid regulatory plan, and the accuracy and distribution of work in
order to correct the mistakes and dangers before they occur.
٢- The internal control in Islamic banks and financial institutions should take in
consideration training and evaluation and activate them periodically to keep
pace with development and advancement.
٣- The internal control in Islamic banks and financial institutions should be
Careful in selecting the personnel who are qualified scientifically and
practically.
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