Relationship Between Internal Shariah Audit Characteristics And Its Effectiveness, Role Of Shariah Supervisory Board As A Moderator In Islamic Financial Institutions In Bahrain

Abstract

Audit Shariah dikendalikan oleh ketua jabatan audit dalaman di Institut Kewangan Islam (IFI) yang mempunyai pengetahuan dan kemahiran yang cekap terhadap Shariah. Kebanyakan daripada profesional tidak mempunyai waktu yang mencukupi untuk menimba pengalaman bagi memberi nasihat atau kecekapan dalam menguruskan transaksi IFI Shariah audit is performed by Head of internal audit department of Islamic financial institutions (IFIs) who is supposedly having adequate Shariah related knowledge and skills. Many professionals have not had enough time to gain the required experience to enable them to competently advise on or manage IFI transaction