Abstract | الملخص

The problem of this study revolves about the weak role of the forensic audit in achieving its duties as a religious supervisor. This study demonstrates through the main chapters Home raised the role of the forensic audit and its location in the organizational management structure, and the most important problems and solutions to those problems, and progress in the last section presents a group of suggestions for developing the performance of the forensic audit unit such as deciding certain standards for testing the competence of the forensic audit’s personnel. This study concludes that the most important problem facing the forensic audit’s work is confidentiality and the lack of the accounting, supervising, financial, and religious experience and competence of its personnel. The study recommends the formation of a committee of experts of high capacity and efficiency in the forensic aspect and technical to prepare a reference study and to make a practical guide of forensic audit, Valmugod specialist without audit oversight audit work.

Authors | المؤلفون

Abdallah A. Alssaife , Suhel A. Hawamdeh

Keywords | الكلمات الدالة

Religious Forensic Audit, Shari'a

Full Text | المقال كاملا

References | المراجع