文章基本信息

标题：Shari’ah Auditing: A Review of Shari’ah Audit Practices in Islamic Financial Institution (IFIs)
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作者：Azwan Abdul Rashid ; Masdiah Abdul Hamid ; Ahmad Subhi Mohamad Sidek 等
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2017
卷号：36
页码：1-5
DOI：10.1051/shsconf/20173600019
语种：English
出版社：EDP Sciences
摘要：With its increasing number of Islamic Financial Institutions (IFIs) in the country, Malaysia has emerged as a leading hub when benchmarked against the other Islamic countries of the world. Unlike its conventional counterpart, the Islamic financial system focuses on the achievement of societal justice as evaluated within its own framework and uses its own criteria in order to achieve the objective of the Maqasid Ash-Shari’ah. To help achieve this objective, the Islamic finance industry is in need of Shari’ah auditors who are not only knowledgeable and competent in ensuring that the IFIs operate in accordance with Shari’ah principles, but also adequate in supply, in order to cater for the increasing number of IFIs in the country. Therefore, a major aim of this study is to conduct a comprehensive review of the auditing process performed by Shari’ah auditors in determining the achievement of the Maqasid Ash-Shari’ah by the IFIs. Another aim of this study is to assess the existing Shari’ah auditing framework and standards practiced by IFIs in Malaysia. The results of this study could serve as a reference point for the regulatory and professional bodies in assessing the implementation of a comprehensive Shari’ah auditing framework.
关键词：Shari’ah Auditing;Maqasid Ash-Shari’ah;Shari’ah Auditing Framework and Islamic Financial Institution