Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman

Islamic banking is a highly regulated industry which is designed to create market transparency for the stakeholders. The IB assets have been growing at a remarkable pace and will continue to grow with an average rate of 19.7 % per annum in year 2018. To compete in the global market, the IB instituti...

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Main Author:	Abd Rahman, Nurulhuda
Format:	Thesis
Language:	English
Published:	2018
Subjects:	Banking
Online Access:	https://ir.uitm.edu.my/id/eprint/27109/2/27109.pdf
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id	my-uitm-ir.27109
record_format	uketd_dc
spelling	my-uitm-ir.271092024-02-14T00:57:43Z Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman 2018 Abd Rahman, Nurulhuda Banking Finance, Islamic Islamic banking is a highly regulated industry which is designed to create market transparency for the stakeholders. The IB assets have been growing at a remarkable pace and will continue to grow with an average rate of 19.7 % per annum in year 2018. To compete in the global market, the IB institution needs to provide attractive yields and excellent services besides maintaining its Shariah compliance nature in all of the operations. In Malaysia, Bank Negara Malaysia has issued the Shariah Governance Framework with the primary objective to enhance the relevant key structures for Shariah compliance with the aim to provide a Shariah-based operating environment. This study was conducted to provide an in-depth analysis of the internal Shariah audit practices by using the qualitative approach and single case study to analyse the internal Shariah audit practices of the IB in Malaysia. This study focused on Malaysia because it is among the top ten countries with IB assets. A single extreme case, Bank Islam Malaysia Berhad, was selected to obtain the information. The data were managed and analysed using ATLAS.ti. The underlying theory was the Translation Process under the Actor-Network Theory and Islamic Legal Maxim. This study has explained the internal Shariah audit practices and the translation process of the internal Shariah audit progressive change, which involved four phases - problematization, interessement, enrolment, and mobilization. 2018 Thesis https://ir.uitm.edu.my/id/eprint/27109/ https://ir.uitm.edu.my/id/eprint/27109/2/27109.pdf text en public phd doctoral Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Banking Banking
spellingShingle	Banking Banking Abd Rahman, Nurulhuda Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
description	Islamic banking is a highly regulated industry which is designed to create market transparency for the stakeholders. The IB assets have been growing at a remarkable pace and will continue to grow with an average rate of 19.7 % per annum in year 2018. To compete in the global market, the IB institution needs to provide attractive yields and excellent services besides maintaining its Shariah compliance nature in all of the operations. In Malaysia, Bank Negara Malaysia has issued the Shariah Governance Framework with the primary objective to enhance the relevant key structures for Shariah compliance with the aim to provide a Shariah-based operating environment. This study was conducted to provide an in-depth analysis of the internal Shariah audit practices by using the qualitative approach and single case study to analyse the internal Shariah audit practices of the IB in Malaysia. This study focused on Malaysia because it is among the top ten countries with IB assets. A single extreme case, Bank Islam Malaysia Berhad, was selected to obtain the information. The data were managed and analysed using ATLAS.ti. The underlying theory was the Translation Process under the Actor-Network Theory and Islamic Legal Maxim. This study has explained the internal Shariah audit practices and the translation process of the internal Shariah audit progressive change, which involved four phases - problematization, interessement, enrolment, and mobilization.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Abd Rahman, Nurulhuda
author_facet	Abd Rahman, Nurulhuda
author_sort	Abd Rahman, Nurulhuda
title	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_short	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_full	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_fullStr	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_full_unstemmed	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_sort	understanding the internal shariah audit practices in the islamic banking institution: a case study approach / nurulhuda abd rahman
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2018
url	https://ir.uitm.edu.my/id/eprint/27109/2/27109.pdf
_version_	1794191808706641920

Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman

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