The Impact of Audit and Governance Committee on Internal Shariah Audit Performance: An Islamic-Worldview based
Azam Abdelhakeem Khalid
Azam Abdelhakeem Khalid, Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim, Perak, Malaysia.
Manuscript received on 16 October 2019 | Revised Manuscript received on 22 October 2019 | Manuscript Published on 02 November 2019 | PP: 426-431 | Volume-8 Issue-2S9 September 2019 | Retrieval Number: B10960982S919/2019©BEIESP | DOI: 10.35940/ijrte.B1096.0982S919
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: 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.
Keywords: Islamic Worldview; Islamic Accountability Theory; Internal Shariah Audit; Performance; AGC.
Scope of the Article: e-governance, e-Commerce, e-business, e-Learning