Search Results - subject:"Sharīʿah audit"

Adoption of the COSO methodology for internal Sharīʿah audit

Bouheraoua, Said - In: ISRA International Journal of Islamic Finance 14 (2022) 2, pp. 221-235

adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable …

Persistent link: https://www.econbiz.de/10015052269

Adoption of the COSO methodology for internal Sharīʿah audit

Bouheraoua, Said; Fares Djafri - In: ISRA international journal of islamic finance : an … 14 (2022) 2, pp. 221-235

adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable …

Persistent link: https://www.econbiz.de/10013382223

Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan : a theoretical framework

Rashid, Abdul; Ghazi, Muhammad Saarim - In: Islamic economic studies 28 (2021) 2, pp. 124-140

Sharīʿah audit quality and identify the factors that affect it. Design/methodology/approach The current literature of … Sharīʿah audit. Findings The paper suggests that for a better Sharīʿah compliance at Islamic banking institutions (IBIs), the … that affect the quality of the Sharīʿah audit. Assessment and identification of Sharīʿah risk in different financial …

Persistent link: https://www.econbiz.de/10012598378

Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks

Alaeddin, Omar - In: ISRA International Journal of Islamic Finance 12 (2020) 2, pp. 171-193

enhancing the effectiveness of the internal Sharīʿah audit in the Islamic banking industry. Design/methodology/approach This … that impact on the effectiveness of Sharīʿah audit in Islamic banks. Findings This research proposes a conceptual framework … of factors that impact on Sharīʿah audit effectiveness in IBs based on previously published studies. The proposed …

Persistent link: https://www.econbiz.de/10012600421

Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions

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...

Persistent link: https://www.econbiz.de/10012600433

Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks

Latifah Algabry; Syed Musa Alhabshi; Younes Soualhi; … - In: ISRA international journal of islamic finance : an … 12 (2020) 2, pp. 171-193

Persistent link: https://www.econbiz.de/10012517318

Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions

Mustafa Mohd Hanefah; Muhammad Iqmal Hisham Kamaruddin; … - In: ISRA international journal of islamic finance : an … 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...

Persistent link: https://www.econbiz.de/10012517357

Sharīʿah-compliance ratings of the Islamic financial services industry: a quantitative approach

Hanif, Muhammad - In: ISRA International Journal of Islamic Finance 10 (2018) 2, pp. 162-184

Purpose: This study aims to develop a Sharīʿah-compliance rating mechanism for the Islamic financial services industry (IFSI), with a special focus on banking. The banking sector is taken as the area of focus due to its leadership role in the volume of global Sharīʿah-compliant assets....

Persistent link: https://www.econbiz.de/10012600385

Sharīʿah-compliance ratings of the Islamic financial services industry : a quantitative approach

Hanif, Muhammad - In: ISRA international journal of islamic finance : an … 10 (2018) 2, pp. 162-184

Purpose This study aims to develop a Sharīʿah-compliance rating mechanism for the Islamic financial services industry (IFSI), with a special focus on banking. The banking sector is taken as the area of focus due to its leadership role in the volume of global Sharīʿah-compliant assets....

Persistent link: https://www.econbiz.de/10011991758