Competency and effectiveness of internalShariahaudit in Islamic financial institutions

Azam Abdelhakeem Khalid, Hasnah Haron and Tajul Ariffin Masron

Journal of Islamic Accounting and Business Research, 2018, vol. 9, issue 2, 201-221

Abstract: Purpose - The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internalShariahauditors in Islamic financial institutions (IFIs). Design/methodology/approach - Normative and theorizing based on the main sources of Islam, mainlyMaqasid al-Shariahtheory, has been utilized in this research. Findings - This study demonstrated howMaqasid al-Shariahor 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 capturedMaqasid al-Shariahfor the competency of internalShariahauditor.

Keywords: Skills; Knowledge; Training; Effectiveness; Competency; Shariah auditor (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-01-2016-0009

DOI: 10.1108/JIABR-01-2016-0009

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