Supiah SallehMuhammad Iqmal Hisham KamaruddinZurina ShafiiMustafa Mohd HanefahNurazalia ZakariaWan A’tirah MahyudinNur Amni Mahmud Sabri2024-10-172024-10-1720242024-10-17Supiah Salleh, Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohd Hanefah, Nurazalia Zakaria, Wan A’tirah Mahyudin, & Nur Amni Mahmud Sabri. (2024). Shariah governance and audit practices in Islamic co-operatives: An audit expectation-performance gap analysis. Corporate Law & Governance Review, 6(3), 72–80. https://doi.org/10.22495/clgrv6i3p82664-154210.22495/clgrv6i3p8https://virtusinterpress.org/Shariah-governance-and-audit-practices-in-Islamic-co-operatives-An-audit-expectation-performance-gap-analysis.htmlhttps://oarep.usim.edu.my/handle/123456789/23606Corporate Law & Governance Review Volume 6, Issue 3 (page: 72-80)This study focuses on the inclusion of Shariah governance and audit best practices in Islamic co-operatives in Malaysia. The development of Shariah governance and audit is essential to complement the Shariah compliance mechanisms already in place and practiced internally within these Islamic co-operatives. Strong regulations, frameworks, and guidelines are needed to uphold Shariah compliance practices. The Delphi method was used as the study’s methodology, involving a series of discussions with industry practitioners in Islamic co-operatives. Based on the findings, there is an existing expectation-performance gap in regulations, frameworks, and guidelines; independence and competency; and Shariah audit scope in governing Shariah compliance principles in Islamic co-operatives. This is crucial because well-developed regulations, frameworks, and guidelines in Shariah governance and audit will increase stakeholders’ trust that the activities and operations of Islamic co-operatives are Shariah-compliant. Additionally, providing a standardized framework will help manage risks in Islamic co-operatives and, in the broader context, contribute to the industry’s and the economy’s growth by offering stakeholders adequate information to make informed decisions.en-USShariah AuditShariah GovernanceIslamic Co-OperativesExpectation GapPerformance Gaptext::journal::journal article::research article728063