Supiah SallehMustafa Mohd HanefahZurina ShafiiMuhammad Iqmal Hisham Kamaruddin2024-05-302024-05-302019Salleh, Supiah and Hanefah, Mustafa and Shafii, Zurina and Kamaruddin, Muhammad Iqmal Hisham, Shariah Audit Practices in Malaysian Islamic Banks: An Audit Expectation-Performance Gap Analysis (2019). Shariah Governance and Assurance in Islamic Financial Sectors (pp. 113-145). Negeri Sembilan: USIM Press, 2019978-967-440-666-0https://mybookstore.usim.edu.my/index.php?route=product/product&path=52_83&product_id=639https://oarep.usim.edu.my/handle/123456789/16193Shariah Governance and Assurance in Islamic Financial Sectors (pp. 113-145). Negeri Sembilan: USIM Press, 2019This 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.enShariah Audit, Audit Expectation, Audit PerformanceBook chapter113145