Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators
This study conducts a cross-sectional, case-based field study comparing the planning processes in Shariah audit for three takaful operators in Malaysia. A case study is an empirical enquiry to investigate facts in their context, and states that its unique strength is its ability to deal with vari...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/75929/ http://irep.iium.edu.my/75929/1/kyoto.pdf |
| _version_ | 1848788206465581056 |
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| author | Abdullah, Nurdianawati Irwani Shafii, Zurina Mohamad Puad, Noor Aimi |
| author_facet | Abdullah, Nurdianawati Irwani Shafii, Zurina Mohamad Puad, Noor Aimi |
| author_sort | Abdullah, Nurdianawati Irwani |
| building | IIUM Repository |
| collection | Online Access |
| description | This study conducts a cross-sectional, case-based field study comparing the planning
processes in Shariah audit for three takaful operators in Malaysia. A case study is an empirical
enquiry to investigate facts in their context, and states that its unique strength is its ability
to deal with various pieces of evidence (documents and interviews), and to detect missing
constructs (Yin, 2003). Three takaful operators were selected in this study. The backgrounds
and characteristics of the takaful were shown in Figure 3.0. These three takaful companies
were selected because of their similarities as they also provide conventional insurance
services. Hence, the comparison can be made whether they are doing a separate audit for
takaful or they just conduct the audit at the group level. |
| first_indexed | 2025-11-14T17:37:08Z |
| format | Article |
| id | iium-75929 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T17:37:08Z |
| publishDate | 2019 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-759292019-11-30T15:38:16Z http://irep.iium.edu.my/75929/ Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators Abdullah, Nurdianawati Irwani Shafii, Zurina Mohamad Puad, Noor Aimi HD72 Economic growth, development, planning HG8719 Islamic Insurance Takaful KBP1 Islamic law.Shariah.Fiqh This study conducts a cross-sectional, case-based field study comparing the planning processes in Shariah audit for three takaful operators in Malaysia. A case study is an empirical enquiry to investigate facts in their context, and states that its unique strength is its ability to deal with various pieces of evidence (documents and interviews), and to detect missing constructs (Yin, 2003). Three takaful operators were selected in this study. The backgrounds and characteristics of the takaful were shown in Figure 3.0. These three takaful companies were selected because of their similarities as they also provide conventional insurance services. Hence, the comparison can be made whether they are doing a separate audit for takaful or they just conduct the audit at the group level. 2019 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/75929/1/kyoto.pdf Abdullah, Nurdianawati Irwani and Shafii, Zurina and Mohamad Puad, Noor Aimi (2019) Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators. Kyoto Bulletin of Islamic Area Studies, 12. pp. 69-85. https://doi.org/10.14989/240726 |
| spellingShingle | HD72 Economic growth, development, planning HG8719 Islamic Insurance Takaful KBP1 Islamic law.Shariah.Fiqh Abdullah, Nurdianawati Irwani Shafii, Zurina Mohamad Puad, Noor Aimi Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators |
| title | Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators |
| title_full | Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators |
| title_fullStr | Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators |
| title_full_unstemmed | Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators |
| title_short | Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators |
| title_sort | understanding the planning process and challenges in shariah audit execution: the case of malaysian takaful operators |
| topic | HD72 Economic growth, development, planning HG8719 Islamic Insurance Takaful KBP1 Islamic law.Shariah.Fiqh |
| url | http://irep.iium.edu.my/75929/ http://irep.iium.edu.my/75929/ http://irep.iium.edu.my/75929/1/kyoto.pdf |