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Journal of Islamic Studies and Thought for Specialized Research

About the Journal :

Journal of Islamic studies and thought for specialized research, a magazine working in the field of intellectual reform and knowledge, as one of the pillars of the project of contemporary Islamic civilization.

The magazine seeks to be a port for scientists, thinkers, researchers and intellectuals to work hard to reform the Islamic thought and methodology at the nation level, exceeding the boundaries of language and region, to serve humanity as a whole in order to achieve the greater goal of promoting the levels of human thought at the global level.

The Journal of Islamic Studies and Thought for Specialized Research aims at providing high-quality scientific research in order to provide an excellent scientific material. It is useful for researchers, intellectuals and specialists to form a scientific reference in the process of achieving our vision. The magazine undertakes to communicate with researchers and writers from different walks of life to promote their research and articles. Including the scientific movement and intellectual efforts in the field of reform and promotion of the system of human thought.



INTERNAL CONTROL IN THE JOINT STOCK COMPANIES AND THEIR DUTIES IN SUPERVISING THE WORK OF THE BOARD OF DIRECTORS UNDER THE RULES OF GOVERNANCE: A LEGAL STUDY IN BAHRAINI LAW IN COMPARISON TO ISLAMIC LAW

Abstract


The purpose of this paper is to examine the internal control of joint stock companies and their duties in overseeing the work of the Board of Directors under the rules of governance: a legal study in Bahraini law in comparison to Islamic Sharia. The subject of the paper was addressed through a statement of the concept of the joint stock company, the concept of governance, and then dealing with the internal control of the company under the rules of governance, by presenting the general provisions of the internal control system and its duties in supervising the work of the board of directors, The researcher concluded with a number of results, the most important of which is that the concept of the internal control system of joint stock companies is in principle compatible with the provisions of the Islamic Shariah and does not contradict them. The researcher dealt with the subject using descriptive approach, analytical methodology, The inductive approach, and the comparative approach