القواعد الرقابية المتبعة في الرقابة على الأوقاف الإسلامية في دولة الكويت

Abstract

The study aimed to define the regulatory rules followed in the controlling Islamic Awqaf in the State of Kuwait, by explaining the internal control procedures used in controlling the waqf, defining the auditing standards adopted for controlling the waqf and defining the audit authority to which the waqf is subject in the State of Kuwait.

The study followed the descriptive and analytical approach, and a questionnaire was prepared consisting of (15) items distributed into (3) dimensions. The study sample consisted of (39) individuals working in the financial control at the Kuwaiti Ministry of Awqaf at the upper and middle administrative levels.

The results of the study showed that the level of internal control procedures followed in controlling the waqf in the Kuwaiti Ministry of Awqaf was high, and the results also showed that the level of application the approved auditing standards for controlling the waqf in the Kuwaiti Ministry of Awqaf was high.

The study recommended the necessity of enhancing the existence of internal control procedures over waqf funds, ensuring the full and effective implementation of internationally approved auditing standards for waqf control, and imposing more coordination and cooperation between the Ministry of Awqaf and the competent supervisory authorities in the country.