Shariah Audit Practices in Malaysian Islamic Banks: An Audit Expectation-Performance Gap Analysis

Shariah Governance and Assurance in Islamic Financial Sectors (pp. 113-145). Negeri Sembilan: USIM Press, 2019

Posted: 25 May 2021

See all articles by Supiah Salleh

Supiah Salleh

Supiah Salleh

Mustafa Hanefah

Universiti Sains Islam Malaysia (USIM) - Faculty of Economics and Muamalat

Zurina Shafii

Universiti Sains Malaysia (USM)

Muhammad Iqmal Hisham Kamaruddin

Universiti Sains Islam Malaysia (USIM)

Date Written: 2019

Abstract

This 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.

Keywords: Shariah Audit, Audit Expectation, Audit Performance

Suggested Citation

Salleh, 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, 2019, Available at SSRN: https://ssrn.com/abstract=3848261

Supiah Salleh

Supiah Salleh ( email )

Bandar Baru Nilai
Nilai, 71800
Malaysia

Mustafa Hanefah

Universiti Sains Islam Malaysia (USIM) - Faculty of Economics and Muamalat

N.Sembilan
Malaysia

Zurina Shafii

Universiti Sains Malaysia (USM) ( email )

Jalan Sungai Dua
Minden, Penang 11800
Malaysia

Muhammad Iqmal Hisham Kamaruddin (Contact Author)

Universiti Sains Islam Malaysia (USIM) ( email )

Bandar Baru Nilai
Nilai, 71800
Malaysia

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