This study was conducted with the aim of identifying and analyzing the fundamental gaps between the conventional and Islamic banking systems and presenting a novel model for measuring and improving compliance with Shariah principles. The main issue is the existence of numerous challenges in the compliance of Islamic banking with conventional banking and the necessity for an accurate assessment of the current situation within the specific economic and cultural context of Iran. The research structured into three sections: theoretical foundations, gap analysis, presentation of the new model. By integrating various theories, including the Maqasid al-Shari'ah (Objectives of Islamic Law), Systems Theory, and Stakeholder Theory, it meticulously examined the components of compliance. Key indicators such as the types of contracts, the presence or absence of Riba (usury), transaction transparency, and the observance of Islamic ethical principles were investigated. The results of the study indicate that:



Significant structural and functional differences exist between conventional and Islamic banking.



These gaps are rooted in fundamental philosophical and economic model differences.



The proposed compliance measurement and improvement model consists of five main components (Inputs, Processes, Outputs, Outcomes, and Continuous Feedback).



Model validation confirms its efficacy and reliability in assessing and improving the compliance of Islamic banks.

The innovation of this research lies in presenting a comprehensive and practical model for measuring the degree of compliance of banking operations with Shariah principles, utilizing a gap analysis approach, proposing novel compliance improvement mechanisms using new technologies, and simultaneously addressing operational and theoretical dimensions within an integrated framework.