تشخيص التعثر المالي في البنوك الإسلامية و إجراءات المعالجة
Résumé: This study aims at how to diagnose the phenomenon of financial insolvency at the level of Islamic banks, identify the main reasons for its occurrence and try to address them by taking solutions and measures that are commensurate with the nature of the bank's activity and its principles. To shed more light on the management and treatment of default, we have taken solutions and procedures that are commensurate with the nature of the bank's activity and its principles. In order to shed more light on the management and treatment of default, we have projected the phenomenon onto the problem of bad debts of which it is a part, in order to provide more realistic and field information through a case study on Al Baraka Bank of Algeria. The study concluded that the causes of default in general are those related to the bank and its performance, others related to the customer, and some are related to general conditions. In addition, this phenomenon cannot be completely avoided, but it can be reduced in size, deal with and try to mitigate its effects. This requires extensive experience and know-how in this field of control and auditing on the one hand, and reliance on the information and communication technology system on the other hand.
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