Competency and effectiveness of internal Shariah audit in Islamic financial institutions
Purpose: The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs). Design/methodology/approach: Normative and theorizing based on the main sources of Islam, mainly Maqasid al-Shariah theory, has been utilized in this research. Findings: This study demonstrated how Maqasid al-Shariah or higher objectives of Islamic law have gradually captured the attention of increasing numbers of modern Muslim scholars for solving contemporary issues. Originality/value: This study uniquely captured Maqasid al-Shariah for the competency of internal Shariah auditor.
Year of publication: |
2018
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Authors: | Khalid, Azam Abdelhakeem ; Haron, Hasnah ; Masron, Tajul Ariffin |
Published in: |
Journal of Islamic Accounting and Business Research. - Emerald, ISSN 1759-0817, ZDB-ID 2553043-4. - Vol. 9.2018, 2 (05.03.), p. 201-221
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Publisher: |
Emerald |
Saved in:
Online Resource
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