The scope of Shariah audit in Islamic financial institutions (IFIs): A comparative study of Malaysia and Indonesia / Nawal Kasim … [et al.]

• Main Authors: Kasim, Nawal, Mohd Sanusi, Zuraidah, Handoyo, Sigit, Mutamimah, Tatik
• Format: Research Reports
• Language: English
• Published: Research Management Institute (RMI) 2012
• Subjects: Auditing. Auditors; Malaysia; Finance, Islamic
• Online Access: http://ir.uitm.edu.my/id/eprint/23717/1/LP_NAWAL%20KASIM%20RMI%2012_5.pdf; http://ir.uitm.edu.my/id/eprint/23717/

Drastic development of Islamic financial institutions globally may lead to new expectations of and requirements for accountability, which in turn lead to new demands on the audit function of the institutions. The prohibition of interest and the aspiration of Muslims to make this prohibition a practi...