AAOIFI Protocols, the EPI/EVI Dual-Core Framework, and the Conditions Artificial Intelligence Creates for Islamic Model Deployment

Abstract

This paper examines three linked elements: the principal protocols of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI); the author's prior writings on the EPI/EVI indices and the Dual-Core framework for mapping and filling institutional voids; and the specific conditions under which artificial intelligence creates a favourable environment for the deployment of authentic Islamic financial models. The argument is that AAOIFI supplies the substance standard, the EPI/EVI Dual-Core apparatus supplies the institutional-diagnostic and instrument-mapping method, and AI reduces the monitoring, information and screening frictions that have historically constrained pure risk-sharing and asset-backed deployment. The paper is a working synthesis. It is not a fatwa and does not represent the position of any government or institution. KSCCN paper (KSCCN-PAP-AAOIFI-EPI-AI-2026-10), Series on Critical AI, Digital Sovereignty and Economic Diplomacy, 11 October 2026. Dr. Syed Muntasir Mamun, ORCID 0000-0001-6845-2853. The views expressed are those of the author.