مبدأ الالتزام والإلزام في حوكمة الرقابة الشرعية في المصارف الكويتية الإسلامية: دراسة تأصيلية مقارنة

The search aims at indigenization for principle of commitment and Obligation in governance of legitimate control at Kuwaiti Islamic banks, after clarifying concept of the principle items and its importance, in addition to stating the most significant fields of commitment and Obligation mentioned in commitment governance of legitimate control issued by central bank of Kuwait.The search, in treating its subjects, followed the analytical approach for analyzing the principle and its legitimate fundamentals, in addition to deductive approach in clarifying that fields of the principle mentioned in instructions of legitimate governance control and the extent of its conformity with standards of governance issued by Accounting and Auditing Organization for Islamic Financial Institutions (aaoifi).This search concluded to: legitimacy of commitment and Obligation Principle in the Holy Quran and tradition of Prophet Mohamad (P.B.U.H), sayings of Sahaba and others.and the necessity of working with it in control and legitimate auditing, as well as fields of commitment and Obligation in governance of legitimate control at Kuwaiti Islamic banks in different fields.