Internal shari’ah audit in Malaysia: perceived effectiveness, determinants and implication on non- shari’ah non-compliance risk
Shari’ah audit and Shari’ah review functions provide assurance to stakeholders of lslamic banks but at different lines of defense in mitigating Shari’ah non-compliance events. The paper compares the practice of Shari’ah audit and Shari’ah review in a full-fledged Islamic bank in Malaysia using case...
| Main Authors: | , |
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| Format: | Monograph |
| Language: | English |
| Published: |
2018
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/66536/ http://irep.iium.edu.my/66536/3/IAREF%20Final%20Report_Shariah%20Audit.pdf |