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All Journal al-Uqud : Journal of Islamic Economics
Manal Mohammed Hamoudah
Accounting Department, Faculty of Economics and Administration, King Abdulaziz University
Economics, Econometrics & Finance

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Revisiting the Idealism of Syariah Audit for Islamic Financial Institutions Ratna Mulyany; Hafas Furqani; Shahul Hameed Mohamed Ibrahim; Manal Mohammed Hamoudah
al-Uqud : Journal of Islamic Economics Vol. 5 No. 2 (2021): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.68 KB) | DOI: 10.26740/al-uqud.v5n2.p184-202

Abstract

The rapid development of syariah audit goes hand in hand with demands for governance of syariah compliance that promotes accountability and transparency. From its inception, syariah audit as a concept has been interpreted and practiced from various perspectives. This research aims to conceptually revisit the ideal conception of syariah audit by looking back at its root, discussing the emergence, meaning, characteristics, and issues of syariah audit. This study demonstrates the need for more holistic development of the conceptual framework for the syariah audit. It consists of defining subject appropriately, standardising the qualification and competence requirements for syariah certified auditors, regulating who should appoint syariah auditors, identifying the scope and extent of syariah audit, establishing the regulatory body forsyariah audit, and enforcing the dedicated standards for syariah audit. 
Co-Authors Hafas Furqani Ratna Mulyany Shahul Hameed Mohamed Ibrahim