Shariah Supervision Model for the Iranian Banks, Based On the Views of Islamic Banking Experts (in Persian)

Having defined the “Shariah Supervision” concept and going over its operational models in the Islamic banks of others countries, this paper tries to come up with a suitable Shariah Supervision model for the Iranian banking system. The three-round Delphi technique is used to gather the views of the Islamic banking expert and the Binomial Test and the Friedman Test are used to analyze the collected information and ranking the characteristics of the suitable model. The results are threefold. First, in the three decades that the Usury-Free Banking Act has been in practice in Iran, the banking system has not been successful in conducting this law completely and the relevant Shariah Supervision has not been used neither in the central bank nor in the banks themselves. Second, among the different models of Shariah Supervision, the “maximum level of supervision model” is the best for Iranian banking system third, the suitable model of Shariah Supervision should have some special features however, the importance of different features is not equal. The findings of the paper might pave the way to conduct the usury-free banking act in a better manner and increase the level of Shariah Compliance in the Iranian banks operation.