Bouheraoua, Said; Fares Djafri - In: ISRA international journal of islamic finance : an … 14 (2022) 2, pp. 221-235
framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and explore the extent to … assist in exploring the framework of COSO methodology and the extent to which it can be adopted by IFIs. Findings The … adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable …
