Shariah audit in islamic finance - Lahasasinah, Ahsan (Kuala Lumpur : IBFIM, 2016)
Overview of shariah audit:issues and problem -- hisbah in the context of shariah audit -- Shariah audit and shariah governance -- Shariah basis of accountability and audit -- Introduction to shariah audit -- Shariah auditor -- Audit evidence: sources, forms, techniques and documentation -- Shariah audit methodology: planning phase -- Examination, reporting and documentation -- Shariah review -- The international auditing and assurance standards board (IAASB)and accounting and auditing organization for Islamic financial institutions (AAOIFI) -- Understanding differences of Shariah opinion in the audit process -- Common issues and findings in Shariah audit -- Developing a shariah auditing rating system -- Key controls for shariah compliance in Islamic banking -- Key controls for Shariah compliance in takaful -- Key controls for shariah compliance in Islamic capital markets -- Key controls and check list for marketing -- Areas of potential audit shariah non-complinace risk -- Code of ethics in shariah audit and its principles -- Mini case studies in shariah audit -- Shariah audit case study -- Consclusion and recommendations
Includes bibliographical references (pages [349]-443) and index.
Sumbangan Mohamad Taha (2017).
Keywords: Finance (Islamic law); Auditing (Islamic law); Compliance auditing