Mustafa Mohd Hanefah; Kamaruddin, Muhammad Iqmal Hisham; … - In: ISRA international journal of islamic finance 12 (2020) 3, pp. 401-417
Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution's (IFI's) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial reporting...