Internal shari’ah audit in Malaysia: perceived effectiveness, determinants and implication on non- shari’ah non-compliance risk

• Main Authors: Zainal Abidin, Nor Hafizah, Mohd Ariffin, Noraini
• Format: Monograph
• Language: English
• Published: 2018
• Subjects: HF5601 Accounting. Bookkeeping; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/66536/3/IAREF%20Final%20Report_Shariah%20Audit.pdf; http://irep.iium.edu.my/66536/
• Institution: Universiti Islam Antarabangsa Malaysia

Shari’ah audit and Shari’ah review functions provide assurance to stakeholders of lslamic banks but at different lines of defense in mitigating Shari’ah non-compliance events. The paper compares the practice of Shari’ah audit and Shari’ah review in a full-fledged Islamic bank in Malaysia using case...