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

• المؤلفون الرئيسيون: Zakaria, Nur Azalia, Mohd Ariffin, Noraini, Zainal Abidin, Nor Hafizah
• التنسيق: مقال
• اللغة: English
• منشور في: Kyoto University 2019
• الموضوعات: HG1501 Banking; HG3368 Islamic Banking and Finance
• الوصول للمادة أونلاين: 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...