Internal shariah audit effectiveness and its determinants: case of Islamic financial institutions in Malaysia

• 主要な著者: Zakaria, Nur Azalia, Mohd Ariffin, Noraini, Zainal Abidin, Nor Hafizah
• フォーマット: 論文
• 言語: English
• 出版事項: Kyoto University 2019
• 主題: HG1501 Banking; HG3368 Islamic Banking and Finance
• オンライン･アクセス: http://irep.iium.edu.my/72066/1/19%20Zakaria%20et%20al%20ISA%20effectiveness%20Kyoto%20Bulletin.pdf; http://irep.iium.edu.my/72066/; https://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/240723/1/I.A.S_012_008.pdf

Shariah compliance is utmost importance for the sustainability of Islamic Financial Institutions (IFIs) in the industry as stakeholders will only invest and deal with IFIs that operate within Shariah precepts. As such, Shariah audit is required by Bank Negara Malaysia to provide assurance that IFIs...