Authors & Title Research Objective Variables Sample Design Methodology Major Findings

A Review of To provide descriptive Independent Variable This research has involved This study The practices are still evolving

Shariah Auditing information for Discover the current 15 respondents. The employs a series where further developments

Practices in standards’ setters and practices of shariah interview focused on two of interviews and improvements are required

Ensuring regulatory bodies in auditing and to elicit the themes which are: conducted focusing particularly on

Governance in coming up with relevant level of understanding 1) The interviews between 2014- standardization of shariah audit

Islamic Financial standards and Shariah focused on the 2015 with framework and guidelines to

Institution (IFIs) – audit programs. Dependent Variable definition of shariah individuals design audit program for

A Preliminary Knowledge of those who auditing from the involved in shariah auditing. In addition, a
Study. are involved in shariah individuals’ Shariah audit proper design of competency
auditing. perspectives. from several framework for auditors

2) focused on backgrounds. performing shariah audit is

investigating current highly recommended.

practices of

Shariah auditing.
Literature review

The importance of Shariah Review in Islamic Banking practices.

The magnificent increase in Islamic banking and finance, which mainly specifically makes Islamic banking practises by the IFIs dedicated to

Shariah principles and rules over all of the operations, genuinely makes Shariah important. The main significant difference between the

conventional banking and Islamic banking is the riba in all the financial transactions and shariah compliance in all activities. To ensure the

public will use the Islamic banking, they must get the public’s confidence through Islamic banking. Many approaches that have been done by the

IFIs to build the public’s confidence. One of their approaches is through giving assurance and attestation that the operation of their financial

products is the accordance to the shariah. The only way to make sure that all the operations are done in shariah perspective then shariah audit

must done based on the shariah instead of the conventional audit (Yazkhiruni. Y., et. al., 2018 as cited in Besar et. al., 2009). Its also important

to convince the stakeholder that their money are taking care in their religious beliefs. According to the Yazkhiruni. Y., et. al., 2018 as cited in

Abdul Rahman, 2008, both agreed that the shariah compliance is the determinant of the Islamic Banking products and services. The Islamic

Banking would be not longer be trusted if the customers find that they have in their portfolio are not shariah compliant.