A Study On The Shariah Compliance Of The Customer Information Forms Of The Mudaraba Contract Of Participation Banks

Uğur Çoban

Makale detayları

A Study On The Shariah Compliance Of The Customer Information Forms Of The Mudaraba Contract Of Participation Banks

Yazarlar:

Uğur Çoban

Yayıncı:

Bingol University

Ana Başlıklar:

İslam Araştırmaları (Diğer)

Dergi:

Bingöl Üniversitesi İlahiyat Fakültesi Dergisi Issue 25, pp.213-229

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001351250

pISSN:

2687-5128

Anahtar kelimeler:

Özet:

 There are basically two models for auditing the Sharia compliance of Islamic finance products: Internal audit and central audit. While internal audit is the audit model established by each bank, central audit refers to the model established independently of the banks. Despite the shortcomings in the applications, it can be said that the central audit model is more suitable in terms of impartiality and transparency. However, the development of criteria that will facilitate auditing can facilitate faster and more effective auditing. In this study, the Mudaraba Contract Customer Information Forms of seven participation banks operating in Türkiye were examined in terms of Sharia compliance within the framework of external auditing using a benchmark developed in the context of external auditing. Within the scope of the research, the explanations in the relevant forms were compared with the determined criteria. According to the findings obtained, a total of four articles were determined to be invalid and defective for all seven banks. It was observed that the articles deemed invalid contained formal non-compliance and there was no violation in terms of substance. It can be said that the violation in question can be eliminated with minor changes to be made in these articles. In one article, validity was determined for four banks and defects were determined for two banks. The deficiency in the bank forms where defects were determined does not exist in practice and indicates a formal defect. These results show that there are formal problems in the examined forms and that it is possible to ensure Sharia compliance with minor changesadditions. In addition, sharing the Mudaraba contracts of participation banks with the public in a standard form that does not include customers private information instead of a customer information form can contribute to transparency. Because customer information forms contain ambiguous expressions and summary information. In addition, only the expressions in the customer information forms were examined in the context of the relevant criterion in this study. However, the extent to which the expressions in the customer information forms are applied in practice requires a separate examination due to Sharia auditing problems and is beyond the limits of this article.The findings indicate the presence of formal issues within the examined forms, yet they also suggest that Sharia compliance can be achieved with minor modifications or additions. Furthermore, disseminating Mudaraba contracts from participation banks to the public in a standardized format, which excludes customers private information, rather than using a customer information form, could enhance transparency. This is because customer information forms often contain ambiguous expressions and summary information. Additionally, this study only analyzed the expressions within customer information forms in relation to the relevant criterion. However, the practical application of these expressions necessitates further investigation due to challenges in Sharia auditing, which falls outside the scope of this article.

 There are basically two models for auditing the Sharia compliance of Islamic finance products: Internal audit and central audit. While internal audit is the audit model established by each bank, central audit refers to the model established independently of the banks. Despite the shortcomings in the applications, it can be said that the central audit model is more suitable in terms of impartiality and transparency. However, the development of criteria that will facilitate auditing can facilitate faster and more effective auditing. In this study, the Mudaraba Contract Customer Information Forms of seven participation banks operating in Türkiye were examined in terms of Sharia compliance within the framework of external auditing using a benchmark developed in the context of external auditing. Within the scope of the research, the explanations in the relevant forms were compared with the determined criteria. According to the findings obtained, a total of four articles were determined to be invalid and defective for all seven banks. It was observed that the articles deemed invalid contained formal non-compliance and there was no violation in terms of substance. It can be said that the violation in question can be eliminated with minor changes to be made in these articles. In one article, validity was determined for four banks and defects were determined for two banks. The deficiency in the bank forms where defects were determined does not exist in practice and indicates a formal defect. These results show that there are formal problems in the examined forms and that it is possible to ensure Sharia compliance with minor changesadditions. In addition, sharing the Mudaraba contracts of participation banks with the public in a standard form that does not include customers private information instead of a customer information form can contribute to transparency. Because customer information forms contain ambiguous expressions and summary information. In addition, only the expressions in the customer information forms were examined in the context of the relevant criterion in this study. However, the extent to which the expressions in the customer information forms are applied in practice requires a separate examination due to Sharia auditing problems and is beyond the limits of this article.The findings indicate the presence of formal issues within the examined forms, yet they also suggest that Sharia compliance can be achieved with minor modifications or additions. Furthermore, disseminating Mudaraba contracts from participation banks to the public in a standardized format, which excludes customers private information, rather than using a customer information form, could enhance transparency. This is because customer information forms often contain ambiguous expressions and summary information. Additionally, this study only analyzed the expressions within customer information forms in relation to the relevant criterion. However, the practical application of these expressions necessitates further investigation due to challenges in Sharia auditing, which falls outside the scope of this article.

 There are basically two models for auditing the Sharia compliance of Islamic finance products: Internal audit and central audit. While internal audit is the audit model established by each bank, central audit refers to the model established independently of the banks. Despite the shortcomings in the applications, it can be said that the central audit model is more suitable in terms of impartiality and transparency. However, the development of criteria that will facilitate auditing can facilitate faster and more effective auditing. In this study, the Mudaraba Contract Customer Information Forms of seven participation banks operating in Türkiye were examined in terms of Sharia compliance within the framework of external auditing using a benchmark developed in the context of external auditing. Within the scope of the research, the explanations in the relevant forms were compared with the determined criteria. According to the findings obtained, a total of four articles were determined to be invalid and defective for all seven banks. It was observed that the articles deemed invalid contained formal non-compliance and there was no violation in terms of substance. It can be said that the violation in question can be eliminated with minor changes to be made in these articles. In one article, validity was determined for four banks and defects were determined for two banks. The deficiency in the bank forms where defects were determined does not exist in practice and indicates a formal defect. These results show that there are formal problems in the examined forms and that it is possible to ensure Sharia compliance with minor changesadditions. In addition, sharing the Mudaraba contracts of participation banks with the public in a standard form that does not include customers private information instead of a customer information form can contribute to transparency. Because customer information forms contain ambiguous expressions and summary information. In addition, only the expressions in the customer information forms were examined in the context of the relevant criterion in this study. However, the extent to which the expressions in the customer information forms are applied in practice requires a separate examination due to Sharia auditing problems and is beyond the limits of this article.The findings indicate the presence of formal issues within the examined forms, yet they also suggest that Sharia compliance can be achieved with minor modifications or additions. Furthermore, disseminating Mudaraba contracts from participation banks to the public in a standardized format, which excludes customers private information, rather than using a customer information form, could enhance transparency. This is because customer information forms often contain ambiguous expressions and summary information. Additionally, this study only analyzed the expressions within customer information forms in relation to the relevant criterion. However, the practical application of these expressions necessitates further investigation due to challenges in Sharia auditing, which falls outside the scope of this article.

 İslâmî finans ürünlerinin şerî uygunluğunun denetlenmesi konusunda temelde iki modelden söz etmek mümkündür: İç denetim ve merkezi denetim. İç denetim her bankanın kendi bünyesinde oluşturduğu denetim modeli iken merkezi denetim bankalardan bağımsız olarak oluşturulmuş olan modeli ifade eder. Uygulamalardaki aksaklıklara rağmen merkezi denetim modelinin tarafsızlık ve şeffaflık açısından daha uygun olduğu söylenebilir. Bununla birlikte denetimi kolaylaştıracak ölçütlerin geliştirilmesi denetimleri daha hızlı ve etkin bir şekilde gerçekleştirmeyi kolaylaştırır. Bu çalışmada, dış denetim bağlamında geliştirilen bir kıyaslama ölçütü kullanılarak Türkiyede faaliyet gösteren yedi katılım bankasının Mudârebe Akdi Müşteri Bilgilendirme Formları şerî uygunluk bakımından dış denetim çerçevesinde incelenmiştir. Araştırma kapsamında, ilgili formlardaki açıklamalar belirlenen ölçüt ile karşılaştırılmıştır. Elde edilen bulgulara göre, yedi banka açısından da geçersiz sayılan ve kusurlu bulunan toplam dört madde tespit edilmiştir. Geçersiz sayılan maddelerin şeklî uygunsuzluk barındırdığı ve esasa dair bir ihlalin söz konusu olmadığı gözlemlenmiştir. Bu maddelerde yapılacak küçük değişikliklerle söz konusu ihlalin ortadan kaldırılabileceği söylenebilir. Bir maddede dört banka açısından geçerlilik, iki banka açısından kusur tespit edilmiştir. Kusur tespit edilen banka formlarındaki eksiklik pratikte bulunmayıp şekli bir kusura işaret etmektedir. Bu sonuçlar, incelenen formlarda şeklî sorunlar olduğunu ve şerî uygunluğu sağlamanın küçük değişikliklerleeklemelerle mümkün olduğunu göstermektedir. Ayrıca katılım bankalarının mudârebe sözleşmelerinin müşteri bilgilendirme formu yerine müşterilerin özel bilgilerini içermeyecek şekilde standart bir halde kamuoyu ile paylaşılması şeffaflığa katkı yapabilir. Çünkü müşteri bilgilendirme formları muğlak ifadeler ve özet bilgiler içermektedir. Ayrıca bu çalışmada yalnızca müşteri bilgilendirme formlarındaki ifadeleri söz konusu ölçüt bağlamında incelenmiştir. Ancak müşteri bilgilendirme formlarında yer alan ifadelerin pratikte ne kadar uygulandığı, şeri denetim sorunları nedeniyle ayrı bir incelemeyi gerektirmekte ve bu makalenin sınırlarını aşmaktadır.

Makale detayları

A Study On The Shariah Compliance Of The Customer Information Forms Of The Mudaraba Contract Of Participation Banks

Yazarlar:

Uğur Çoban

Yayıncı:

Bingol University

Ana Başlıklar:

İslam Araştırmaları (Diğer)

Dergi:

Bingöl Üniversitesi İlahiyat Fakültesi Dergisi Issue 25, pp.213-229

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001351250

pISSN:

2687-5128

External Audit

Islamic Finance

Participation Banks

Mudaraba

Sharia ComplianceDış Denetim

İslami Finans

Katılım Bankaları

Mudârebe

Şer’i Uygunluk

Sayı

Makale detayları

Yazarlar: Uğur Çoban

Yayıncı: Bingol University

Ana Başlıklar: İslam Araştırmaları (Diğer)

Dergi: Bingöl Üniversitesi İlahiyat Fakültesi Dergisi Issue 25, pp.213-229

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001351250

pISSN: 2687-5128

Sayı

Yazarlar:

Uğur Çoban

Yayıncı:

Bingol University

Ana Başlıklar:

İslam Araştırmaları (Diğer)

Dergi:

Bingöl Üniversitesi İlahiyat Fakültesi Dergisi Issue 25, pp.213-229

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001351250

pISSN:

2687-5128