Publication:
Knowledge, Skills and Characteristics Requirements for Shari'ah Auditors

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dc.contributor.authorAli, NAMen_US
dc.contributor.authorShahida, Sen_US
dc.contributor.authorShafii, Zen_US
dc.date.accessioned2024-05-29T03:26:10Z
dc.date.available2024-05-29T03:26:10Z
dc.date.issued2018
dc.description.abstractThe shari'ah audit function within the Islamic financial institutions (IFIs) provides assurance on IFI's compliance with shari'ah principles. Currently, IFIs in Malaysia are experiencing a shortage of qualified shari'ah auditors (SAR) to perform the shari'ah audit function. This paper aims to explore the specific elements of knowledge, skills and other characteristics (KSOC) required of SAR in carrying out their tasks effectively. A multiple-case study involving various types of IFIs were conducted to gather insights on current practices of recruiting SAR and determine the relevant KSOC for SAR. In total, 31 respondents were interviewed comprising representatives from the regulator, SAR, and Heads of Shari'ah Audit Department of selected participating IFIs. The findings reveal that shari'ah knowledge is the essential knowledge component, followed by knowledge of Islamic banking operation and knowledge of Fiqh Muamalat. For the skill component, auditing is revealed as the main skill required of SAR to be considered as competent. In addition, this study finds that SAR must also have the willingness to learn attitude as a complementing characteristic to the knowledge and skill elements identified above, as a package requirement for a competent shari'ah auditor. This research contributes to the importance of competency practice among Islamic banking personnel. It also contributes to the management policy in the recruitment or training of shari'ah auditing professionals of IFIs in Malaysia.
dc.identifier.doi10.17576/AJAG-2018-09-15
dc.identifier.epage185
dc.identifier.issn2180-3838
dc.identifier.scopusWOS:000461753200015
dc.identifier.spage171
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/12081
dc.identifier.volume9
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherPenerbit Univ Kebangsaan Malaysiaen_US
dc.relation.ispartofAsian Journal Of Accounting And Governance
dc.sourceWeb Of Science (ISI)
dc.subjectCompetencyen_US
dc.subjectknowledgeen_US
dc.subjectskillen_US
dc.subjectShari'ahen_US
dc.subjectShari'ah Auditorsen_US
dc.titleKnowledge, Skills and Characteristics Requirements for Shari'ah Auditorsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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