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.
