Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman

Islamic banking is a highly regulated industry which is designed to create market transparency for the stakeholders. The IB assets have been growing at a remarkable pace and will continue to grow with an average rate of 19.7 % per annum in year 2018. To compete in the global market, the IB instituti...

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Main Author:	Abd Rahman, Nurulhuda
Format:	Thesis
Language:	English
Published:	2018
Subjects:	Banking Finance, Islamic
Online Access:	http://ir.uitm.edu.my/id/eprint/27109/ http://ir.uitm.edu.my/id/eprint/27109/1/TP_NURULHUDA%20ABDUL%20RAHMAN%20AC%2018_5.pdf

id	uitm-27109
recordtype	eprints
spelling	uitm-271092020-01-10T15:25:48Z http://ir.uitm.edu.my/id/eprint/27109/ Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman Abd Rahman, Nurulhuda Banking Finance, Islamic Islamic banking is a highly regulated industry which is designed to create market transparency for the stakeholders. The IB assets have been growing at a remarkable pace and will continue to grow with an average rate of 19.7 % per annum in year 2018. To compete in the global market, the IB institution needs to provide attractive yields and excellent services besides maintaining its Shariah compliance nature in all of the operations. In Malaysia, Bank Negara Malaysia has issued the Shariah Governance Framework with the primary objective to enhance the relevant key structures for Shariah compliance with the aim to provide a Shariah-based operating environment. This study was conducted to provide an in-depth analysis of the internal Shariah audit practices by using the qualitative approach and single case study to analyse the internal Shariah audit practices of the IB in Malaysia. This study focused on Malaysia because it is among the top ten countries with IB assets. A single extreme case, Bank Islam Malaysia Berhad, was selected to obtain the information. The data were managed and analysed using ATLAS.ti. The underlying theory was the Translation Process under the Actor-Network Theory and Islamic Legal Maxim. This study has explained the internal Shariah audit practices and the translation process of the internal Shariah audit progressive change, which involved four phases - problematization, interessement, enrolment, and mobilization. 2018 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/27109/1/TP_NURULHUDA%20ABDUL%20RAHMAN%20AC%2018_5.pdf Abd Rahman, Nurulhuda (2018) Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman. PhD thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Banking Finance, Islamic
spellingShingle	Banking Finance, Islamic Abd Rahman, Nurulhuda Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
description	Islamic banking is a highly regulated industry which is designed to create market transparency for the stakeholders. The IB assets have been growing at a remarkable pace and will continue to grow with an average rate of 19.7 % per annum in year 2018. To compete in the global market, the IB institution needs to provide attractive yields and excellent services besides maintaining its Shariah compliance nature in all of the operations. In Malaysia, Bank Negara Malaysia has issued the Shariah Governance Framework with the primary objective to enhance the relevant key structures for Shariah compliance with the aim to provide a Shariah-based operating environment. This study was conducted to provide an in-depth analysis of the internal Shariah audit practices by using the qualitative approach and single case study to analyse the internal Shariah audit practices of the IB in Malaysia. This study focused on Malaysia because it is among the top ten countries with IB assets. A single extreme case, Bank Islam Malaysia Berhad, was selected to obtain the information. The data were managed and analysed using ATLAS.ti. The underlying theory was the Translation Process under the Actor-Network Theory and Islamic Legal Maxim. This study has explained the internal Shariah audit practices and the translation process of the internal Shariah audit progressive change, which involved four phases - problematization, interessement, enrolment, and mobilization.
format	Thesis
author	Abd Rahman, Nurulhuda
author_facet	Abd Rahman, Nurulhuda
author_sort	Abd Rahman, Nurulhuda
title	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_short	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_full	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_fullStr	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_full_unstemmed	Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman
title_sort	understanding the internal shariah audit practices in the islamic banking institution: a case study approach / nurulhuda abd rahman
publishDate	2018
url	http://ir.uitm.edu.my/id/eprint/27109/ http://ir.uitm.edu.my/id/eprint/27109/1/TP_NURULHUDA%20ABDUL%20RAHMAN%20AC%2018_5.pdf
first_indexed	2023-09-18T23:17:47Z
last_indexed	2023-09-18T23:17:47Z
_version_	1777419228619472896

Understanding the internal shariah audit practices in the islamic banking institution: a case study approach / Nurulhuda Abd Rahman

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