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Competency and effectiveness of internalShariahaudit in Islamic financial institutions

Author

Listed:
  • Azam Abdelhakeem Khalid
  • Hasnah Haron
  • Tajul Ariffin Masron

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.

Suggested Citation

  • Azam Abdelhakeem Khalid & Hasnah Haron & Tajul Ariffin Masron, 2018. "Competency and effectiveness of internalShariahaudit in Islamic financial institutions," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 9(2), pages 201-221, March.
    • Handle: RePEc:eme:jiabrp:jiabr-01-2016-0009
    DOI: 10.1108/JIABR-01-2016-0009
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