Muhammad Iqmal Hisham KamaruddinZurina ShafiiMustafa Mohammed HanefahSupiah SallehNurazalia Zakaria2024-07-132024-07-1320232024-6-26Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh, & Zakaria, N. (2023). Exploring Shariah audit practices in zakat and waqf institutions in Malaysia. Journal of Islamic Accounting and Business Research, 15(3). https://doi.org/10.1108/jiabr-07-2022-01901759-081710.1108/JIABR-07-2022-0190https://www.emerald.com/insight/content/doi/10.1108/JIABR-07-2022-0190/full/htmlhttps://oarep.usim.edu.my/handle/123456789/20650https://www.scopus.com/record/display.uri?eid=2-s2.0-85150932977&origin=resultslist&sort=plf-f&src=s&sid=a22538244960f601f304e888d510bc28&sot=b&sdt=b&s=TITLE-ABS-KEY%28Exploring+Shariah+audit+practices+in+zakat+and+waqf+institutions+in+Malaysia%29&sl=129&sessionSearchId=a22538244960f601f304e888d510bc28&relpos=0Journal of Islamic Accounting and Business Research Volume 15, Issue 3, Pages 402 - 421Purpose This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia. Design/methodology/approach A focus group discussion (FGD) with 38 zakat and waqf officers from 17 different zakat and waqf institutions in Malaysia was conducted. For reporting purposes, this study used a single-case study approach. The FGD was conducted and completed at the end of June 2021 via an online approach through Microsoft Teams. Findings The finding highlights the existing Shariah governance practices especially in terms of Shariah supervision roles, Shariah audit implementation in terms of Shariah audit scopes and common findings, Shariah audit competency, Shariah audit effectiveness especially the need for external Shariah audit function and Shariah audit issues and challenges faced in the implementation of Shariah audit practices. Practical implications The study findings and recommendations are useful for zakat and waqf institutions as well as the State Islamic Religious Councils to enhance Shariah audit practices in Malaysia. Originality/value This study is among the pioneer studies that explore Shariah audit practices in zakat and waqf institutions in Malaysiaen-USs Islamic accountingWaqf institutionShariah auditZakat institutiontext::journal::journal article::research article402421153