| 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 Takaful Insurance activities to ensure their effectiveness and efficiency. To achieve this, Takaful Insurance Companies (“the Company/Companies”) 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, participants, and all stakeholders regarding the Company’s compliance with Islamic Shari’ah Provisions. # **Article (3)** **Scope of Application** **3.1** This Standard applies to the Companies in the case where: - the Company appoints an External Shari’ah Auditor on a voluntary basis, or - there is a regulatory requirement to appoint an External Shari’ah Auditor. **3.2** This Stand... |