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      A Comparative Analysis between Shariah Audit and Shariah Review in Islamic Banks in Malaysia: Practitioners’ Perspective

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      Environment-Behaviour Proceedings Journal

      e-IPH Ltd.

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          Abstract

          This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based on reporting structure, independence, the scope of duties, technology used, guideline and methodology, coverage period, and officers’ qualification. The study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players. Data gathered from a series of interviews have been transcripted and analyzed using Atlas.ti. This study uncovers that Shariah review and Shariah audit have apparent differences and play their roles as a second and third line of defense, respectively, that eventually could provide a stimulus to Shariah governance and strengthen market confidence.

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          Author and article information

          Contributors
          (View ORCID Profile)
          Journal
          Environment-Behaviour Proceedings Journal
          E-BPJ
          e-IPH Ltd.
          2398-4287
          July 01 2020
          July 01 2020
          : 5
          : 14
          : 195-200
          Article
          10.21834/ebpj.v5i14.2208
          © 2020

          This work is licensed under a Creative Commons Attribution 4.0 Unported License. To view a copy of this license, visit https://creativecommons.org/licenses/by-nc-nd/4.0/

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