دور الرقابة الداخلية في تحسين أداء المصارف الإسلامية

Abstract

This research aims to clarify the role of internal control in improving the performance of Islamic banks by examining its relationship with operational efficiency, Sharia compliance, and risk management.

The researcher used the descriptive-analytical method to present the findings, which clearly showed that internal control significantly contributes to enhancing the quality of financial information and reducing errors, as well as its impact on the financial and operational performance of the bank.

The research concludes that developing control systems, defining follow-up and auditing procedures, and adopting modern technological techniques contribute to raising performance levels in Islamic banks. The study also showed that achieving success in Islamic banking requires greater commitment to standards, continuous field training programs, and developing employees’ skills through ongoing training.