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Purpose  This study aims to explore and assess the key  Sharīʿah  governance factors that may have an influence on the internal  Sharīʿah  audit structure and its practices in Islamic financial Institutions in Yemen, particularly in the Islamic banking sector.    Design/methodology/approach  To do so, the study adopts a qualitative approach employing case study analysis, and both primary and secondary data are used to formulate the appropriate interview questions and achieve the objectives of the study.    Findings  The authors observed that the key factors that help in assessing the internal  Sharīʿah  audit structure and its practices are  Sharīʿah  auditor charter, audit plan and audit manual. In addition, the authors observed that, in general, internal  Sharīʿah  audit tends to be subjective in Yemeni banks because they depend on the internal  Sharīʿah  auditor’s qualifications and experience more than formal guidelines and regulations. This is because there are no detailed internal  Sharīʿah  audit plans or detailed audit manual. Moreover, the internal  Sharīʿah  auditor charter is not comprehensive in explaining the duties required of the internal  Sharīʿah  auditor, and it is mixed with the  Sharīʿah  Supervisory Board (SSB) duties. This means the internal  Sharīʿah  auditor lacks the critical tools that enable him to achieve the desired audit manual objectives where the effectiveness of internal  Sharīʿah  audit can be measured.    Practical implications  One of the important implications of this study is providing very important guidance about enhancing the areas where shortfalls are found within the  Sharīʿah  governance process in the Yemeni banking system. This enhancement process of the internal factors of  Sharīʿah  governance can be achieved by increasing the awareness of the enhancing internal  Sharīʿah  audit structure as it reflects ultimately on the internal  Sharīʿah  auditor’s role and his practices.    Originality/value  Understanding the effectiveness of internal  Sharīʿah  audit structure among internal auditors will improve the  Sharīʿah  audit framework standards, enhance the  Sharīʿah  knowledge among internal auditors and provide general guidelines to design audit programmes for  Sharīʿah  governance auditing process.

ajar (asian journal of accounting research)

Assessing the effectiveness of internal<i>Sharīʿah</i>audit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen

Assessing the effectiveness of internalSharīʿahaudit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen