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Human capital development in shariah audit

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dc.citedby7
dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsIslamic Finance and Wealth Management Institute (IFWMI)
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.affiliationsPerdana School of Science, Technology and Innovation Policy (UTM Perdana School)
dc.contributor.authorShafii Z.en_US
dc.contributor.authorSalleh S.en_US
dc.contributor.authorHanefah H.M.M.en_US
dc.contributor.authorJusoff K.en_US
dc.date.accessioned2024-05-29T01:57:56Z
dc.date.available2024-05-29T01:57:56Z
dc.date.issued2013
dc.description.abstractThe Shariah Governance Framework (SGF) is a set of organizational arrangements through which Islamic Financial Institutions (IFIs) ensure effective oversight, responsibility and accountability of the board of directors, management and Shariah Committee. In measuring the IFIs compliance to the Shariah, SGF requires regular internal Shariah reviews and Shariah audit. This paper aims to identify the independence and competency quality that requires for human capital development in Shariah audit. This research adapts focus group study conducted with the stakeholders of IFIs which consist of regulators, IFIs management, employees and shareholders. The results from this study indicate that Shariah auditors must possess Shariah and accounting knowledge. However, if the Shariah auditors do not have the necessary qualifications, their experiences in the Islamic banking could be considered. In terms of independence, the Shariah audit function shall currently attach to the internal audit department. The findings of the study could be used in developing syllabus and training modules for Shariah audit that reflects the Shariah requirements and also the industry's needs. Future research could be done by expanding the sample of the study that covers wider group of informants to achieve variety of feedbacks from the Shariah audit experts.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.5829/idosi.mejsr.2013.13.1878
dc.identifier.epage34
dc.identifier.issn19909233
dc.identifier.issueSPLISSUE
dc.identifier.scopus2-s2.0-84879465033
dc.identifier.spage28
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84879465033&doi=10.5829%2fidosi.mejsr.2013.13.1878&partnerID=40&md5=2f591177996781c299e3d79af3c8b926
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/9966
dc.identifier.volume13
dc.languageEnglish
dc.language.isoen_USen_US
dc.relation.ispartofMiddle East Journal of Scientific Researchen_US
dc.sourceScopus
dc.subjectCompetencyen_US
dc.subjectHuman capital developmenten_US
dc.subjectIndependenceen_US
dc.subjectQualificationsen_US
dc.titleHuman capital development in shariah auditen_US
dc.typeArticleen_US
dspace.entity.typePublication

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