معوقات الرقابة المالية الشرعية في المصارف اإلسالمية في أقليم )كوردستان(
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Abstract
This paper aims at shedding light on the concept Sharia (Islamic) &Financial Control in Islamic banks ,the differences and common points between them , and availability of Islamic control in some of Islamic banks in Kurdistan region in Iraq. The most important hypothesis was the existence of Islamic control ,leads to an increasing the efficiency and effectiveness of these banks .It has been proved by questionnaire, distributed among some bankers to get their opinions & the researcher has reached to certain conclusions and recommendations.
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