Shariah Audit Practices in Malaysian Islamic Banks: An Audit Expectation-Performance Gap Analysis

This chapter is written by Supiah Salleh, Mustafa Mohd Hanefah, Zurina Shafii and Muhammad Iqmal Hisham Kamaruddin from Universiti Sains Islam Malaysia (USIM). It explains the perceptions of the internal auditors (Shariah auditors), regulators (BNM), Shariah committee, Shariah officers, external auditors and depositors concerning the Shariah audit practices in the Islamic banks in Malaysia. Besides that, this study is also conducted in the aim to determine the existence of expectations performance gap between internal auditors (Shariah auditors), regulators (BNM), Shariah committee, Shariah officers external auditors and depositors concerning the Shariah audit practices in the Islamic banks in Malaysia.