Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators
This study conducts a cross-sectional, case-based field study comparing the planning processes in Shariah audit for three takaful operators in Malaysia. A case study is an empirical enquiry to investigate facts in their context, and states that its unique strength is its ability to deal with vari...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/75929/ http://irep.iium.edu.my/75929/ http://irep.iium.edu.my/75929/1/kyoto.pdf |
| Summary: | This study conducts a cross-sectional, case-based field study comparing the planning
processes in Shariah audit for three takaful operators in Malaysia. A case study is an empirical
enquiry to investigate facts in their context, and states that its unique strength is its ability
to deal with various pieces of evidence (documents and interviews), and to detect missing
constructs (Yin, 2003). Three takaful operators were selected in this study. The backgrounds
and characteristics of the takaful were shown in Figure 3.0. These three takaful companies
were selected because of their similarities as they also provide conventional insurance
services. Hence, the comparison can be made whether they are doing a separate audit for
takaful or they just conduct the audit at the group level. |
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