The activities of Islamic banks, particularly credit activities of them show that these banks risks are more than common risks. Because the nature of Islamic contracts require the parties to engage in this type of activity and naturally the risks of them will be higher. The risks arising from the entry of banks into the strategic environment and the need to inform what the recipient of facilities knows and does, in effect, levitate the actual implementation of Islamic contracts in the current non-interest banking. In fact these banks for such interactive prefer unofficially to return to interest loans or by increasing entrepreneurial, to reduce financial inclusion. . In general, the specific risks issue of the non-interest banking is a fundamental problem that is rooted in the specific structure of non-interest banking and thus in essence a general and basic solution should be presented for it. In other words a different architecture of the banking should be proposed according to the nature and objectives of Islamic contracts in a way that with maintaining the real nature of Islamic contracts, it also faces lower risks. This research studies the risks in both conventional and non-interest banking as well as the results and effects of the specific risks of the non-interest

banking and the necessity of their coverage