Muhammad Mundzir Mohd Zamri2025-12-182025-12-182025Muhammad Mundzir Mohd Zamri. (2025). Quranic Guidance in the Development of External Shariah Audit for Islamic Financial Institutions in Malaysia. International Conference of Quran as Foundation of Civilization (SWAT 2025), 1235–1244. https://swatfpqs.usim.edu.my/e-prosiding/2811-3411https://swatfpqs.usim.edu.my/e-prosiding/https://oarep.usim.edu.my/handle/123456789/28270International Conference of Quran as Foundation of Civilization (SWAT 2025) : Maqasid al-Quran and the Madani Vision: A Guiding Light for Regional Serenity and Global Unity Organized by : Faculty of Quranic and Sunnah Studies, in collaboration with Nasyrul Quran and Daffodil International University, Bangladesh. Date:12-13 November 2025This article explores the guidance of the Quran in terms of formulating external Shariah audit (ESA) frameworks for Islamic Financial Institutions (IFIs) in Malaysia. It develops a conceptual framework that links Quranic values to the institutional design features of ESA such as independence, accountability, transparency, scope and corrective powers while arguing that their incorporation will enhance IFIs’ Shariah compliance, public trust and their effectiveness in achieving the goals of Shariah (Maqasid Shariah). The study draws on the Shariah Governance Policy Document (SGPD) by Bank Negara Malaysia (BNM) on Shariah audit practices, literature review in ESA, and relevant Quranic texts and their explanation (tafsir). It identifies some policy implications and provides an operational checklist for Malaysian regulators, Shariah committees and external auditors.en-USShariah GovernanceShariah AuditExternal Shariah AuditMalaysian Islamic Financial Institu-tionQuranic Guidancetext::conference output::conference proceedings::conference paper12351244