Governance and Shariah Audit in Islamic Financial Institutions
This textbook is designed to give a basic understanding of Shariah governance structure and Shariah Audit in Islamic financial institutions (IFls). The practice of Shariah Audit is still new and evolving locally and more so at the international level. This book contains topics such as corporate go...
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| Format: | Book |
| Language: | English |
| Published: |
Universiti Sains Islam Malaysia
2014
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| Subjects: | |
| Online Access: | http://ddms.usim.edu.my/handle/123456789/6899 |
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| Summary: | This textbook is designed to give a basic understanding of Shariah governance structure and Shariah Audit in Islamic financial institutions (IFls).
The practice of Shariah Audit is still new and evolving locally and more so at
the international level. This book contains topics such as corporate governance from the lslamic perspectives before elaborating further on the concept of Shariah governance structure in lslamic financial institutions. It also discusses the importance of risk management in IFls. Later chapters
elaborate on concepts and provide analysis on significant differences between Shariah Audit and Shariah Review. A number of chapters are dedicated to provide an overview of the Shariah Audit processes, which covers audit planning, audit scope and the audit report. This textbook not only
provides students with current knowledge of the local regulatory framework for Shariah governance. but also exposes students to the international 1 "standards and guidelines for comparison purposes. Practica1 examples of the IFls' application of the relevant standards and guidelines are also provided to
students to have a better understanding on the topics discussed. All lecturers and students of lslamic banking, finance, accounting and auditing will find this
i book very useful |
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