Human capital development in shariah audit

• Main Authors: Shafii Z., Salleh S., Hanefah H.M.M., Jusoff K.
• Format: Article
• Language: English
• Published: 2017
• Subjects: Competency; Human capital development; Independence; Qualifications
• Online Access: http://ddms.usim.edu.my:80/jspui/handle/123456789/15426
• Institution: Universiti Sains Islam Malaysia

The Shariah Governance Framework (SGF) is a set of organizational arrangements through which Islamic Financial Institutions (IFIs) ensure effective oversight, responsibility and accountability of the board of directors, management and Shariah Committee. In measuring the IFIs compliance to the Sharia...