AUD688: Accounting, auditing and governance of islamic financial institutions / Faculty of Accountancy
The course discusses the emerging accounting, auditing and governance issues in the Islamic financial institutions and financial services industry. The first part of this course explains the influences of Islamic worldview, Shariah and Islamic ethics on accounting. Contemporary issues such as intern...
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| Format: | Teaching Resource |
| Language: | English |
| Published: |
2018
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| Online Access: | https://ir.uitm.edu.my/id/eprint/90693/1/90693.pdf https://ir.uitm.edu.my/id/eprint/90693/ https://aims.uitm.edu.my |
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| Summary: | The course discusses the emerging accounting, auditing and governance issues in the Islamic financial institutions and financial services industry. The first part of this course explains the influences of Islamic worldview, Shariah and Islamic ethics on accounting. Contemporary issues such as international accounting harmornisation and accounting for Islamic investments and securities, etc. are also discussed. The second part of the course will focus on auditing and governance. The needs for and the process to properly and systematically undertake Shariah audit in Islamic financial institutions are explained. The course also examines the IFSB’s and AAOIFI’s corporate governance standards and guidelines for Islamic financial institutions. Finally, the contemporary issues on risk management will be introduced in the context of evolving Islamic financial institutions and services industry. |
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