Evaluating the Reality of Sharia Supervision in Islamic Banks and Developing them in Yemen

The present research aims to develop and activate the controls in both its legitimacy (Fatwa and revision) of Islamic banks in Yemen. It explores the necessity of activating the control of legitimacy and development in Yemen and through some proposals. On the one hand the fatwa has been an emphasis on the independence of the Fatwa and identify means to achieve as finding decades link and regulations work and included provisions to ensure its independence. Also the development of a mechanism of issuing fatwas legitimacy should be well reviewed. The rehabilitation of expanding their knowledge of banking, breaking phenomenon and its monopoly on the sustainability of organic and vaccinated young new members qualified for an advisory opinion. As proposed there should be council of forensic top Islamic financial institutions. Surely the activation returns internal legitimacy to the need to be found in the form of management, and the provision of reference texts in the list of its own. We should take advantage of modern financial control mechanisms, so that the development and formulation of audit evidence of legitimacy, and work on the rehabilitation of the reviewers, including immigrants would raise their efficiency and effectiveness.