تدقيق عقود الشراء وكشف المخالفات والاحتيال في القانون العماني من منظور الشرعية الإسلامية

Abstract

Auditing the procurement contract enables the contracting parties, whether they are public or private parties, to avoid many problems and disputes arising from violations or loopholes in the establishment of the contract that can be used for fraud and noncompliance with the contract terms. This study aims to clarify the provisions related to the audit of purchase contracts and the mechanisms that must be followed to avoid violations and close loopholes that allow fraud in light of Omani law and the provisions of the Islamic Shariah. It contains an introduction and five more sections; the first explains the concepts of auditing, purchase contracts, drafting of contracts, and the stages of auditing them. The second highlights the essential elements of purchase contracts and the conditions for their validity in Shariah and Omani law. The third explains the formal and substantive aspects of auditing purchase contracts. The fourth deals with violations and fraud in purchase contracts and classifications of them in Shariah and law. The final section explains the steps for dealing with defects in purchase contracts and presents the judicial applications related to the research topic. The researcher followed the inductive method to collect the Shariah texts, the opinions of jurists, and the legal texts related to the audit of contracts and to track the forms of violations and fraud in practice. He followed the applied analytical method to study those texts and opinions and to analyze violations in purchase contracts. The study reached several results, the most important of which is that the Shariah and Omani law have clarified many provisions in organizing all types of purchase contracts. Also, the person responsible for auditing the contract must perfectly delineate the contract’s subject matter as well as its legal classification. The audit of purchase contracts comprises two stages; the first is before concluding the contract by ensuring the integrity of the contract documents, the presence of the contract’s essential elements, the capacity of the contracting parties, and the capacity and ability to fulfill and abide by the contract’s terms. The second, during the drafting of the contract, is to ensure that none of its clauses violates the applicable laws and that it is properly drafted, and to fill all the loopholes by which fraud could be perpetrated. Also, the audit of supply contracts includes verification of the principles of publicity, freedom of competition, equality between bidders, fulfillment of the formal aspects, the legal deadlines for submitting bids, and the substantive aspects of contract drafting.