Open AccessThe Impact of Audit and Governance Committee on Internal Shariah Audit Performance: An Islamic-Worldview based
Author(s) -
Azam Abdelhakeem Khalid
Publication year - 2019
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.b1096.0982s919
Subject(s) - accounting , islam , internal audit , audit , accountability , corporate governance , business , audit committee , control environment , independence (probability theory) , joint audit , political science , law , finance , mathematics , history , statistics , archaeology
It is this study’s goal to conceptually examine the impact of Audit and Governance Committee (AGC) on the performance of internal Shariah auditors among Islamic banks. The researcher has used an Islamic worldview based and Islamic accountability theory to understand this subject. The paper proposes that AGC in terms of its independence, qualification and experience may impact Islamic banks’ internal Shariah audit performance. This study makes a contribution to the literature of Shariah auditing, particularly of internal Shariah auditing’s performance. It also tries to examine the impact of AGC on internal Shariah audit performance from Islamic point of view.