The challenges and determinants of shariah audit practices in IFIA

• Main Authors: Saleh, Abdulmajid Obaid Hasan, Mohammad, Aldahiam Akram Mishref, Hakami, Tahani Ali
• Format: Conference or Workshop Item
• Language: English
• Published: 2022
• Subjects: BPH Islamic Economics; BPK Islamic law. Shari'ah. Fiqh
• Online Access: http://irep.iium.edu.my/103393/1/103393_The%20challenges%20and%20determinants%20of%20shariah%20audit%20practices%20in%20IFIA.pdf; http://irep.iium.edu.my/103393/

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.