The measurement of effective internal shariah audit function in Islamic financial institutions

QR Code

The measurement of effective internal shariah audit function in Islamic financial institutions

Assurance of Sharīʿah compliance through the Sharīʿah audit function is crucial for enhancing the integrity of Islamic Financial Institutions (IFIs). Effective Sharīʿah audit function during periodical assessment will ensure effective internal control system for Sharīʿah compliance in IFIs. This pap...

Full description

Bibliographic Details
Main Authors:	Ab Ghani, Nur Laili, Mohd Ariffin, Noraini, Abdul Rahman, Abdul Rahim
Format:	Article
Language:	English English
Published:	Kulliyyah of Economics, International Islamic University Malaysia 2019
Subjects:	HG3368 Islamic Banking and Finance
Online Access:	http://irep.iium.edu.my/73044/ http://irep.iium.edu.my/73044/1/73044_The%20measurement%20of%20effective%20internal%20shariah.pdf http://irep.iium.edu.my/73044/6/73044_THE%20MEASUREMENT%20OF%20EFFECTIVE%20INTERNAL%20SHARI%20AH%20_wos.pdf

Similar Items

Internal shariah audit effectiveness and its determinants: case of Islamic financial institutions in Malaysia
by: Zakaria, Nur Azalia, et al.
Published: (2019)

Shariah Governance Structure of Islamic Financial Institutions in Sri Lanka
by: Hassan, Rusni, et al.
Published: (2019)

Internal shari’ah audit in Malaysia: perceived effectiveness, determinants and implication on non- shari’ah non-compliance risk
by: Zainal Abidin, Nor Hafizah, et al.
Published: (2018)

Prospects of a Shariah audit framework for Islamic financial institutions in Malaysia
by: Yussof, Sheila Ainon
Published: (2013)

An investment appraisal of international maritime assets for Malaysian Islamic financial institutions - the case for equity finance
by: Abdullah, Adam, et al.
Published: (2017)

A conceptual framework for the Impact of financial crime towards the financial performance of Islamic financial institutions
by: Redzuan, Nur Harena, et al.
Published: (2019)

Guest editorial: shariah and financial reporting practices
by: Che Azmi, Anna, et al.
Published: (2016)

Reporting of profit sharing investment account in financial statement of Islamic banking institution
by: Rosman, Romzie, et al.
Published: (2019)

Total Quality Management for Islamic financial institutions
by: Islam, Rafikul
Published: (2016)

Assessment of the global financial crisis: special remedies from the shari’ah perspective
by: Adam Sa'ad, Auwal, et al.
Published: (2019)

The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia
by: Kaaroud, Mohamed Ahmed, et al.
Published: (2020)

Constructs of shariah audit effectiveness in Islamic financial institutions
by: Zakaria, Nurazalia, et al.
Published: (2015)

Interview with Shariah supervisors in Malaysian Islamic banks
by: Uddin, Mohi, et al.
Published: (2017)

Shari’ah advisors’ opinions on the need of shari’ah governance framework for Islamic capital market In Malaysia
by: Hassan, Rusni, et al.
Published: (2017)

Does Shariah committee composition influence Shariah governance disclosure? evidence from Malaysian Islamic banks
by: Noordin, Nazrul Hazizi
Published: (2019)

Performance evaluation index for Islamic banks based on Maqasid al-Shariah
by: Islam, Rafikul, et al.
Published: (2018)

Al-Shajarah: Journal of the International Institute of Islamic Thought and Civilization (ISTAC), Special Issue: Islamic banking and finance
Published: (2017)

Al-Shajarah: Journal of the International Institute of Islamic Thought and Civilization (ISTAC), Special Issue: Islamic banking and finance
Published: (2019)

Shariah non-compliance treatment in Malaysian Islamic banks
by: Hassan, Rusni, et al.
Published: (2019)

Alleviating poverty through Islamic microfinance: factors and measures of financial performance, and roles of Islamic values and financial policies
by: Ginanjar, Adhitya, et al.
Published: (2019)

Regulatory and shariah framework of cryptocurrency
by: Hassan, Rusni, et al.
Published: (2019)

Cryptocurrency from shariah perspective
by: Gapur, Oziev
Published: (2018)

Profit sharing and risk management via mudarabah in the modern practice of some financial institutions
by: mohamed Bulushi, Ibrahim, et al.
Published: (2017)

Shari’ah issues in Islamic banking A qualitative survey in ‎Malaysia
by: Echchabi, Abdelghani, et al.
Published: (2014)

The practice of reporting shariah non-compliant income in the Annual Financial Report of Islamic commercial banks in Malaysia = Pelaporan pendapatan tidak patuh Syariah dalam Laporan Kewangan Tahunan Bank Perdagangan Islam di Malaysia
by: Mat Nor, Nabilah, et al.
Published: (2020)

Assessing the effectiveness of internal Sharıʿah audit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen
by: Algabry, Latifah, et al.
Published: (2020)

An analysis on Islamic social finance for protection and preservation of Maqāṣid al-Sharī‘ah
by: Mohd. Zain, Nor Razinah, et al.
Published: (2017)

Guiding principles in developing Shari'ah governance framework for Islamic capital market
by: Hassan, Rusni, et al.
Published: (2017)

Shari’ah governance for Islamic banking: evidence from diverse regulatory environments
by: Haron, Razali, et al.
Published: (2020)

A shari’ah appraisal of the ijarah sukuk structure as implemented in Islamic capital markets
by: Adam Sa'ad, Auwal
Published: (2018)

Shari'ah contracts governing debt based Sukuk structures in Islamic capital markets.
by: Adam Sa'ad, Auwal
Published: (2014)

Comparative analysis of crowd funding in shariah perspective
by: Saleh, Abdulmajid Obaid Hasan, et al.
Published: (2019)

Shari’ah supervisory board characteristics effects on Islamic banks’ performance: evidence from Malaysia
by: Nomran, Naji Mansour, et al.
Published: (2018)

Shari’ah principles of preventing financial crisis in Islamic finance
by: Adam Sa'ad, Auwal, et al.
Published: (2018)

Understanding planning process in shariah audit: the case of takaful operator in Malaysia
by: Mohamad Puad, Noor Aimi, et al.
Published: (2018)

Islamic financial system theory and practice
by: Kassim, Salina
Published: (2020)

Methodology on the trend of underlying shariah contracts and legal disputes of decided Islamic banking cases in Malaysia
by: Ahmad Pauzi, Nur Faakihin, et al.
Published: (2019)

Robo-advisory for Islamic financial institutions: shariah and regulatory issues
by: Adam Sa'ad, Auwal, et al.
Published: (2019)

The roles of the Shariah committee in the implementation of value-based intermediation
by: Hassan, Rusni, et al.
Published: (2018)

Bank performance and shari’ah supervisory board attributes by Islamic banks: Does bank size matter?
by: Nomran, Naji Mansour, et al.
Published: (2017)