The role of control standards in supporting the application of Sharia governance in Islamic banks through the independence of Sharia supervisory Board

Abstract

This paper aims at determining the role of control standards in supporting the application of Sharia governance in Islamic banks through the independence of Sharia supervisory Board, using the equations regression depending on the Baron and Kenny model,  as a tool to test the hypotheses of the study by using the statistical program Spss.The study reached a set of results, the most  important of which is that the application of of control standards in Islamic banks  would support the application of Sharia governance in Islamic banks through the independence of Sharia supervisory Board . And in the end we came out with a set of recommendations.