An analysis of shari’ah audit practices in Islamic banks in Malaysia

• Main Authors: Nur Laili Ab Ghani,, Abdul Rahim Abdul Rahman,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2015
• Online Access: http://journalarticle.ukm.my/9430/1/11126-30852-1-PB.pdf; http://journalarticle.ukm.my/9430/; http://ejournal.ukm.my/pengurusan/issue/view/699

According to the Shari’ah Governance Framework (Bank Negara Malaysia 2011), each Islamic bank and Islamic fi nancial institution in Malaysia is required to establish the Shari’ah audit function. The Shari’ah audit function, according to the Framework, is instituted in order to provide reasonable a...