rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Dynamics of Shariah auditing in Islamic Institutions
    sub title: a study of the Malaysian Islamic financial sector
  name:
    name part: Nawal binti Kasim
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Gombak, Selangor
    publisher: Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia
    date issued: 2009
  language:
    language term: eng
  physical description:
    extent: xvi, 299 leaves : ill. ; 30 cm.
  abstract: This study argues that shariah auditing has a key importance as there is a growing awareness among Islamic institutions that every such institution should contribute towards achieving the objectives of the Islamic law {Maq'asid Asy-Shariah). The primary objective of this research is to examine the theoretical and practical aspects of shariah auditing in IFIs in Malaysia with the ultimate aim of identifying whether there is a gap between the theoretical and actual practice. The focus of the study revolves around four aspects of issues, i.e. the framework, the scope, the qualification and the independence, hi the course of achieving the objective, this study surveys different groups of respondents who are involved with shariah compliance/auditing in the IFIs using questionnaires and interviews. It is suggested that there is a need to have regular independent shariah audits in IFIs as people are now experiencing a movement along a continuum from a society that trusts everything and audits nothing to a society that trusts nothing and audits everything. The concept of shariah auditing should be extended to the activities relating to among others, the system, the products, the employees, the environment and the society. There is a need to develop a useful shariah audit framework to ensure effectiveness of the goals of shariah compliance in IFIs which in turn can contribute positively to the ummah (society) at large. Persistently high expectations from the operations of IFIs appear to give way for a gap to exist between "what ought to be" shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that "what ought to be desired (the desirable)" may not coincide with "what is actually desired (the desired)" and in consequent "what is actually desired" may not be the same as "the actual" practice. In view of that, this study also explores empirically the gap between "the desirable" and "the actual" practice of shariah auditing in…
  note: by Nawal Binti Kasim
  note: "A dissertation submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting"--On t.p.
  note: Thesis (Ph.D) -- International Islamic University Malaysia, 2009.
  note: Includes bibliographical references (leaves 268-278).
  subject:
    geographic code: a-my---
  subject:
    topic: Auditing
    topic: Islamic perspectives
  subject:
    topic: Auditing
    geographic: Malaysia
  subject:
    topic: Banks and banking, Islamic
  subject:
    topic: Finance
    topic: Religious aspects Islam
    geographic: Malaysia
  classification: HF5667
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3107
  record info:
    record content source: UIAM
    record creation date: 110616
    record change date: 20100513161500.0
    record identifier: 494627
    language of cataloging:
      language term: eng