Purpose Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance
Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all …

Shariah audit functions within Islamic Financial Institutions were imposed by Bank Negara
Malaysia (BNM) with the issuance of Shariah Governance Framework in 2010. During the …

This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based
on reporting structure, independence, the scope of duties, technology used, guideline and …

Ineffective governance practice in any Islamic financial institutions will lead to the possibility
of facing Shariah risk and incident of Shariah risk in their activities and operation. Shariah …

This study aims to examine the influence of Corporate Social Responsibility (CSR), audit
quality, and financial distress on tax aggressiveness with financial performance as a …

Quality, according to internal auditors, is crucial to every organization's success. The top
management is advised by a good audit report on the best way to proceed to be done in the …

The aim of this research is to build a competency model for sharia internal auditors at Bank
BSI Lumajang. The research uses qualitative methods with a biographical approach. The …

Shariah review and Shariah audit serve as a second and third line of defense in Islamic
banks. This study intends to analyse the differences between these two Shariah organs …

Islam sebagai cara hidup (al-Din) telah memberi perubahan yang besar kepada peradaban
manusia sejak dari penyebarannya lebih 1400 tahun yang lalu. Islam telah memandu …

Internal auditors in Kenya are subject to regulation by the IIA Kenya Chapter, which has
received this authorization from the organization's Florida, USA, headquarters. To promote …