The challenges and determinants of shariah audit practices in IFIA

Saleh, Abdulmajid Obaid Hasan and Mohammad, Aldahiam Akram Mishref and Hakami, Tahani Ali (2022) The challenges and determinants of shariah audit practices in IFIA. In: 10th ASEAN International Conference on Islamic Finance (AICIF) 2022, 6th - 8th December 2022, Kuala Lumpur, Malaysia. (Unpublished)

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Abstract

The purpose of this research is to investigate and evaluate the most important variables that play a critical role in improving the performance of internal Shariah audits in the Islamic banking business, the challenges of shariah audit, and assessing the practice of shariah audit in the Islamic financial institutions (IFIs). The findings of the research reveal that there are many factors influencing the practice of shariah audit in the IFIs such as the external and internal factors as well as the challenges of applying the shariah audit in the IFIs such as collecting audit evidence, developing a systematic and thorough audit program, and Shariah Audit Education.

Item Type:	Conference or Workshop Item (Slide Presentation)
Uncontrolled Keywords:	shariah audit, Effectiveness of shariah audit, Islamic Banks, Audit and Governance Committee, Shariah governance
Subjects:	BPH Islamic Economics BPK Islamic law. Shari'ah. Fiqh
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Institute of Islamic Banking & Finance (IIiBF)
Depositing User:	Dr Abdulmajid Obaid Hasan Saleh
Date Deposited:	15 Feb 2023 09:47
Last Modified:	15 Feb 2023 09:47
URI:	http://irep.iium.edu.my/id/eprint/103393

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