Conceptualizing shariah internal audit’s objectives and effectiveness within corporate governance: a preliminary study / Noor Fadhzana Mohd Noor and Noor Affendi Ismail

• Main Authors: Mohd Noor, Noor Fadhzana, Ismail, Noor Affendi
• Format: Book Section
• Language: English
• Published: Academy of Contemporary Islamic Studies (ACIS) 2021
• Subjects: Auditing. Auditors; Internal auditing; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: https://ir.uitm.edu.my/id/eprint/54306/1/54306.pdf; https://ir.uitm.edu.my/id/eprint/54306/; https://www.ishec2021.com/

In Shariah Governance 2019, Shariah Internal Audit constitutes a significant function within the IFIs. In view of this, its effectiveness is an important issue. Based on the literature review, prior studies have employed goal model, functional approach mode and strategic constituency model to measur...