Nasrollah Maghsoodi - professor assistant and faculty member of Islamic Azad University of Islamshahr
Mahdi Dehghan Nistanaki - professor assistant and faculty member of Islamic Azad University of Islamshahr
Parastoo Rahmatollahi - Master of Arts student in accounting; Islamic Azad University of Islamshahr

Investigating and identifying the most important and the most used Islamic tools of financing and also recognizing the most important common risks of these tools and rating them based on any of these common risks are the main aims of this study. In regard to philosophy and governing paradigm of research, this is an interpretative study and in regard to orientation, it is an applied study with a deductive approach. The research tools and methods of data gathering are library studies, interview and field research. The statistical society of research includes managers and experts of Sina Bank. The Delphi questionnaire used to gather the needed information. In addition, the AHP technique used to test the research hypothesizes. After calculating the normalized tables and related weights, we observed the following priority among compared factors: 1. the market risk has the highest importance coefficient (0.33) 2. the credit risk with importance coefficient of 0.3 3. the inflation risk with importance coefficient of 0.18 4. the operational risk with importance coefficient of 0.10 5. the religion risk with importance coefficient of 0.07 In addition, the consistency rate for respondents was very low (0.03) and less than standard rate (0.1), thus these comparisons can be trusted.

Islamic financing tools; common risks; bear (Salaf) finance tool