| جدول المحتويات TABLE OF CONTENTS | ||||
|---|---|---|---|---|
| Subject | الصفحة Page | الموضوع | ||
| Article (1) | Introduction | 3 | المادة (1) | مقدمة |
| Article (2) | Objective | 3 | المادة (2) | الهدف |
| # **Article (1)** **Introduction** The Central Bank seeks to promote development of the banking activities to ensure their effectiveness and efficiency. To achieve this, financial institutions that conduct all or part of their activities and businesses in accordance with the provisions of Islamic Shari'ah ("Islamic Financial Institutions" or "IFIs") must comply with the requirements stated in this Standard when appointing a specialized external firm to conduct External Shari'ah Audit. # **Article (2)** **Objective** The objective of this Standard is to set the minimum requirements that must be adhered for conducting an External Shari'ah Audit for the purpose of reassuring shareholders, depositors, and all stakeholders regarding the IFI's compliance with Islamic Shari'ah Provisions. # **Article (3)** **Scope of Application** **3.1** This Standard applies to the IFIs in the case where: - the IFI appoints an External Shari'ah Auditor on a voluntar... |