Electronic Resource
Shariah Audit Practice In Islamic Banks:A Cross Countyry Analysis
Objectives : To explore shariah audit practices today by comparing twotier centralization countries Methods : Qualitative (Library research) This study is qualitative research in which the object of study is literature research, which contains ideas or thoughts supported by literary data whose sources can be research journals, theses, dissertations, research reports, textbooks, papers, seminar reports, documentation of the results of scientific discussions, and official documents from government and other institutions Results/findings : Overall, Indonesia, Malaysia, Bahrain, and the UAE have made progress in developing and improving Shariah auditing practices to meet the growing demands of Islamic banks. However, it could be better. Necessary to strengthen Sharia governance and promote high quality Sharia audit practices that reflect the country's dedication to the integrity and sustainability of its Islamic banking system.
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