دور تطبيق معايير هيئة المحاسبة والمراجعة الإسلامية للمؤسسات المالية في الحد من مخاطر السيولة والإئتمان

(دراسة حالة: بنك فيصل الإسلامي السوداني في الفترة من 2017م – 2021م)

Abstract

This study examined the role of applying the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards in mitigating liquidity and credit risks. The study aimed to determine the impact of applying AAOIFI standards on reducing liquidity risks in Sudanese banks and to identify the effect of applying these standards on reducing credit risks in Sudanese banks. The study employed a descriptive-analytical methodology. The study population consisted of banks operating in Al Qadarif State, while the study sample comprised Faisal Islamic Bank of Sudan. The study tested the following hypotheses: Applying AAOIFI standards reduces liquidity risks in Sudanese banks, and applying AAOIFI standards reduces credit risks in Sudanese banks. The study reached several conclusions, including: Faisal Islamic Bank's commitment to applying the standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) contributed to reducing liquidity risk; Faisal Islamic Bank's commitment to applying AAOIFI standards contributed to reducing credit risk; Faisal Islamic Bank of Sudan is committed to providing the essential requirements for applying AAOIFI accounting and auditing standards; Faisal Islamic Bank of Sudan has Sharia and accounting supervisory standards that define the mechanism of Islamic financial operations, which has positively impacted the application of Islamic financing methods. The study recommended several measures, including: standardizing the factors influencing credit granting decisions in banks; the necessity of cooperation in exchanging information about credit applicants; prioritizing economic sectors for bank financing; and setting maximum limits for the total loans granted by commercial banks and their investment activities within a specific timeframe.

Keywords: Accounting Standards, Accounting and Auditing Organization, Liquidity Risks, Credit Risks