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010 _a2014-049638
020 _a9781118460795
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020 _a1118460790
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020 _a9781118460801
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020 _a1118460804
_q(pdf)
020 _a9781119053507
020 _a1119053501
020 _a1118460774
020 _a9781118460771
020 _z9781118460771
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035 _a(OCoLC)899041189
035 _a(OCoLC)ocn899041189
039 9 _a201911051457
_bmurni
_y09-18-2019
_zhafiz
_wUKM UBCM Wiley MARC (363 titles).mrc
_x295
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049 _aMAIN
050 0 0 _aHG3368.A6
072 7 _aBUS
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082 0 0 _a332.10917/67
_223
100 1 _aGinena, Karim.
245 1 0 _aFoundations of Shari'ah governance of Islamic banks /
_cKarim Ginena, Azhar Hamid.
264 1 _aChichester, West Sussex :
_bWiley,
_c2015.
300 _a1 online resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aWiley Finance Series
500 _aIncludes index.
505 0 _aSeries Page; Title Page; Copyright; Table of Contents; Dedication; Foreword; Acknowledgements; Introduction; Part I: By Karim Ginena; Chapter 1: The Roots, Characteristics, and Objectives of Sharī'ah and the Islamic Economic System; Chapter Summary; 1.1 Sharī'ah, the Qur'ān, and Sunnah; 1.2 What is Fiqh?; 1.3 Performing Ijtihād and Differences in Juristic Opinions; 1.4 Sharī'ah Rulings; 1.5 The Subject of a Sharī'ah Ruling; 1.6 Characteristics of Sharī'ah; 1.7 Objectives of Sharī'ah; 1.8 The Islamic Economic System and its Characteristics; 1.9 Objectives of Sharī'ah Relating to Property
505 8 _aChapter 2: Corporate and Sharī'ah Governance of Islamic BanksChapter Summary; 2.1 Corporate Governance Gains Prominence; 2.2 Hisba System and an Islamic Perspective on Corporate Governance; 2.3 OECD and Islamic Principles of Corporate Governance; 2.4 Importance of Corporate Governance to Banking Sector; 2.5 The Financial Crisis and Corporate Governance Challenges; 2.6 Developing Countries and Corporate Governance Issues; 2.7 Corporate Governance Concerns for Islamic Banks; 2.8 IFSB and AAOIFI Issue Guidance; 2.9 Adapted Corporate Governance Understanding
505 8 _a2.10 Stakeholders of Islamic Banks and their Governance Responsibilities2.11 Connecting Risk Management, Corporate Governance, and Sharī'ah Compliance; 2.12 Sharī'ah Governance Model; 2.13 Importance of Sharī'ah Governance; 2.14 Sharī'ah Supervision vs Governance; 2.15 Sharī'ah Risk Definition; 2.16 Sharī'ah Risk and Possible Implications; 2.17 Sharī'ah Risk -- Causes and Events; 2.18 Sharī'ah Risk Management; 2.19 Sharī'ah Compliance Responsibility of BOD and Senior Management; Appendix 2.1: Operational Risk -- Loss Event Types; Chapter 3: Legal and Regulatory Aspects of Sharī'ah Governance
505 8 _aChapter Summary3.1 Institutional Arrangements; 3.2 Sharī'ah and Common Law Encounters in English Courts; 3.3 Lessons Learned from Cases and the Desirability of a Secular Interpretation of Sharī'ah; 3.4 Malaysia: A Common Law Jurisdiction of Choice?; 3.5 Role of Banking Supervisors in Sharī'ah Governance; 3.6 Regulatory Approaches to Sharī'ah Governance; Appendix 3.1: Legal and Regulatory Framework for IFSI in Jurisdictions with Known IIFS Presence; Chapter 4: The Internal Sharī'ah Control System; Chapter Summary; 4.1 Internal Sharī'ah Control -- Definition and Objectives
505 8 _a4.2 Sharī'ah Control System Components4.3 Internal Sharī'ah Audit Function (ISAF); 4.4 Proficiency and Due Professional Care of ISAF Staff; 4.5 Professional Sharī'ah Audit Body; 4.6 Sharī'ah Governance Manual; Appendix 4.1: Sample Sharī'ah Governance Manual; 1.0 Sharī'ah Governance; 2.0 Sharī'ah Supervisory Board; 3.0 SSB Composition and Appointment; 4.7 Independence and Objectivity of the SSB; 5.0'Fit and Proper' Criteria for SSB Members; 6.0 Key Duties of the SSB; 7.0 SSB Meetings; 8.0 Sharī'ah References; 9.0 Grounds for Disqualifying SSB Members
520 _a'A practical guide for robust shari'ah governance of the Islamic banking industryDebate in the market on the extent of shari'ah compliance of Islamic banks, their products, and activities has piqued stakeholders' interest. In Foundations of Shari'ah Governance of Islamic Banks, Karim Ginena and Azhar Hamid explore the depths of shari'ah governance to unravel its mysterious dimensions, and equip academics and practitioners with a solid understanding of the subject, which has become a serious challenge and thus deserves dedicated attention. The authors make a strong case for the need to contain the shari'ah risk that Islamic banks experience, and present a compelling argument for how this should be done. Ginena and Hamid propose a robust shari'ah governance model that comprehensively tackles thisrisk, and helps improve the extent of shari'ah compliance of market players. The authors detail the internal, external, and institutional arrangements needed to promote responsible shari'ah governance, and critically analyze current laws, regulations, and industry practices on the topic. The chapters of the book do the following: Examine the roots, characteristics and objectives of shari'ah and its relation to financial dealings; Probe the role of regulators in shari'ah governance, explore the different approaches adopted by banking supervisors, and provide examples of relevant legal and regulatory measures; Explain to bank directors and management the fiduciary duty they assume with respect to shari'ah compliance, and detail how they could discharge this responsibility in line with best practices; Elaborate on the purpose of the Shari'ah Supervisory Board (SSB), its responsibilities, competence criteria, internal regulations, and key governance guidelines; additionally, they explore different SSB models; Describe the internal shari'ah control system including its six components, and examine the internal shari'ah audit function as well as different stages of conducting a shari'ah audit; Clarify the role of a shari'ah auditor, with guidance on reporting lines, scope of duties, authority, and practical ways on fulfilling tasks, such as a sample shari'ah risk assessment grid and audit checklists; Discuss the newly emerging external shari'ah advisory firms that are expected to play a key role in the coming years and the services they provide. Through an effective treatment of each of these elements, and the way that they interact with one another, the book offers a fresh take on how robust shari'ah governance of Islamic banks can be successfully accomplished. It is a comprehensive resource for academics, regulators, directors, lawyers, auditors, consultants, employees, and customers of Islamic banks interested in learning more about these challenges. This essential reading persuasively extends the discourse on the subject and addresses critical shari'ah issues that have policy implications for decision makers in jurisdictions aiming to attract the fast-growing Islamic finance industry or increase their market share'--
_cProvided by publisher.
520 _a'Discusses current Sharia governance practices in Islamic banking, outlines the challenges it presents, and supplies a practical Sharia governance model'--
_cProvided by publisher.
588 0 _aPrint version record and CIP data provided by publisher.
650 0 _aBanks and banking
_zIslamic countries.
650 0 _aBanks and banking
_xReligious aspects
_xIslam.
_959371
650 7 _aBUSINESS & ECONOMICS
_xFinance.
_2bisacsh
650 7 _aBanks and banking.
_2fast
_0(OCoLC)fst00826867
650 7 _aBanks and banking
_xReligious aspects
_xIslam.
_2fast
_0(OCoLC)fst00826975
_959371
651 7 _aIslamic countries.
_2fast
_0(OCoLC)fst01244130
655 4 _aElectronic books.
655 0 _aElectronic books.
700 1 _aHamid, Azhar.
773 0 _tWiley e-books
776 0 8 _iPrint version:
_aGinena, Karim.
_tFoundations of Shari'ah governance of Islamic banks.
_dChichester, West Sussex : John Wiley and Sons, Inc., 2015
_z9781118460771
_w(DLC) 2014039218
830 0 _aWiley finance series.
856 4 0 _uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119053507
_zWiley Online Library
907 _a.b16757920
_b2022-11-01
_c2019-11-12
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998 _ae
_b2019-05-09
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