Araştırma Makalesi
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Internal audit from interest-free finance perspective and comparison with the traditional internal audit approach

Yıl 2022, Cilt: 15 Sayı: 3, 744 - 758, 31.07.2022

Berrin Karacaer Ganite Kurt

https://doi.org/10.25287/ohuiibf.1101555

Öz

The natural existence purpose of Islamic Financial Institutions (IFI) is to offer Islamic financial products. For this purpose, all transactions of IFIs must comply with Islamic principles and rules. Internal Shariah Audit is a management function that provides reasonable assurance about the Islamic compliance of IFIs' operations. The aim of this study is to explain the concept of Internal Shariah Audit as a function specific to IFIs, to examine the Islamic internal auditing standards of the Islamic Financial Institutions Accounting and Auditing Organization (AAOIFI), and to reveal the similarities and differences between Internal Shariah Audit and traditional internal auditing. In the study, a comprehensive literature review approach was preferred as a method and traditional internal audit and Internal Shariah Audit were discussed comparatively in terms of purpose, field of activity, process, independence and objectivity, competence requirement and audit approach. The study contributes to the existing literature as there is no similar study in Turkey in which Islamic internal auditing is explained within the framework of AAOIFI standards and compared with traditional internal auditing. can be taken as a guide.

Anahtar Kelimeler

Islamic financial institutions Islamic Finance Internal Shariah Audit AAOIFI IIA

Kaynakça

  • Ab Ghani, N.L., & Abdul Rahman A.R. (2015). Analysis of Shari'ah Audit Practices in Islamic Banks in Malaysia. Jurnal Pengurusan No.43:107–118. Abdul Rahman, A.R. (2011). Enhancing the Integrity of Islamic Financial Institutions in Malaysia: The Case for the Shari'ah Audit Framework. ISRA International Journal of Islamic Finance, No.1: 135–147.
  • Abu Kasim, N.A. (2012). Disclosure of Shariah Compliance by Malaysian Takaful Companies. Journal of Islamic Accounting and Business Research, No.1: 20–38.
  • Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (2020). Accounting, auditing and governance standards for Islamic financial institution. Bahreyn.
  • Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (2019). Governance Standards for Islamic Financial Institutions, No:11 “Internal Sharia Auditing”.Bahrain.
  • Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (1999). Governance Standards for Islamic Financial Institutions, No:3 “Internal Sharia Review”.Bahrain.
  • Alhabshi, S.M. (2016). Governing Islamic Financial Institutions. New Straits Times Online.
  • Ali, N. A. M., Shahimi, S., & Shafii, Z. (2018). Knowledge, Skills and Characteristics Requirements for Shari’ah Auditors. Asian Journal of Accounting and Governance, 9: 171–185.
  • Arwani A. (2018). Issues And Challenges of Sharıah Audıtıng in Islamıc Fınancıal Instıtutıon and Corporate Governance Complıance. Media Riset Akuntansi, Auditing & Informasi. Vol.18. No.2: 169–186.
  • Askari, H., Iqbal Z. & Mirakhor A. (2009). New Issues in Islamic Finance and Economics: Progress and Challenges. Singapore: John Wiley & Sons (Asia) Pte. Ltd.
  • Bahari N.F., Baharudin N.A. (2016). Proceeding of the 3rd International Conference on Management & Muamalah (3rd ICoMM): 967–978.
  • Bank Negara Malaysia (2010). Shariah Governance Framework for Islamic Financial Institutions (SGF). Kuala Lumpur.
  • Bank Negara Malaysia (2016). Governor’s Keynote Address at the Global Islamic Finance Forum 5.0: “Future of Islamic Finance: Delivering Actions Today for a Sustainable Tomorrow” Erişim Adresi: http://www.bnm.gov.my/files/publication/qb/2016/Q2/p6.pdf.
  • Bekkin, R. I. (2014). Features of Sharia Supervision in Islamic Financial Institutions: The Modern Experience of Muslim and Non-Muslim Countries. Bulletin of St. Petersburg University, Issues and Challenges of Shariah Auditing in Islamic Financial Institution and Corporate Governance Compliance. 18(2):169–186.
  • Besar, M.H.A, Abd Sukor, M.E., Abdul Muthalib, N.& Gunawa, A.Y. (2009). The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia. International Review of Business Research Papers, Vol. 5, No.1:294–306.
  • Bukair, A. A., & Rahman, A. A. (2015). The Effect of the Board of Directors' Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2):506–550.
  • Dusuki, A.W. (2008). Understanding the Objectives of Islamic Banking: A Survey of Stakeholders' Perspectives. International Journal of Islamic and Middle Eastern Finance and Management 1, No.2: 132–148.
  • Elad, F., Wong, M. N., & Bongbee, N. (2018). The Role of Board Characteristics in Effective Corporate Governance: The Case of Airbus Group. International Journal of Social Sciences Perspectives. 2(1): 87–95.
  • Ghani N.L., Ariffin N.M.& Abdul Rahman A.R. (2019). The Measurement of Effectıve Internal Sharīʿah Audıt Functıon in Islamıc Fınancıal Instıtutıons. International Journal of Economics, Management and Accounting 27, No.1: 141–165.
  • Grassa, R. (2013) Shariah Supervisory System in Islamic Financial Institutions: New Issues and Challenges: A Comparative Analysis Between Southeast Asia Models and GCC Models. Humanomics 29, No. 4: 333–348.
  • Hamid, S., Craig C.& Clarke, F. (1993). Religion: A Confounding Cultural Element in the International Hormonisation of Accounting. Abacus, No.29: 131–148.
  • Haniffa, R. (2010). Auditing Islamic Financial Institutions. QFinance Newsletter, 1–4. Erişim Adresi: http://www.qfinance.com/auditing-best-practice/auditing-islamicfinancial-institutions?
  • Haridan, N. M., Hassan, A. F., & Karbhari, Y. (2018). Governance, Religious Assurance and Islamic Banks: Do Shariah Boards Effectively Serve. Journal of Management and Governance, 22(4): 1015–1043.
  • Hasan, Z. B. (2009). Regulatory Framework of Shari’ah Governance System in Malaysia. GCC Countries and the UK. Kyoto Bulletin of Islamic Area Studies:2–3.
  • Hasan, Z. (2014). In Search of the Perceptions of the Shari'ah Scholars on Shari'ah Governance System. International Journal of Islamic and Middle Eastern Finance and Management. 7(1): 22–36.
  • Hood, K. L. & Bucheery, R. (1999). The Interaction of Financial and Religious (Islamic) Auditors with Reference to the Audit Expectation Gap in Bahrain. Accounting, Commerce and Finance: The Islamic Perspective Journal, 3(1&2): 25–58.
  • Ibrahim, S. H. M. (2000). The Western Philosophical Assumptions Underlying Conventional (AngloAmerican) Accounting. International Journal of Islamic Financial Services, 2(2): 19–38.
  • Institute of Internal Auditors (IIA) (2017). International Standards for the Professional Practice of Internal Auditing (ISPPIA), Erişim Adresi: https://www.tide.org.tr/file/documents/pdf/UMUC-2017-updated.pdf.
  • Institute of Internal Auditors (IIA) (2016). International Professional Practices Framework (IPPF), Erişim Adresi: https://na.theiia.org/standards-guidance/Pages/Guidancesetting-Processes-and-Due-Diligence.aspx.
  • Internatıonal Shariah Research Academy for Islamıc Fınance (ISRA) (2013). Islamic Financial System, Principles & Operations International Shariah Research Academy for Islamic Finance. Kuala Lumpur,Malaysia.
  • Islam K. M. A., Bhuıyan A.B. (2021). Determinants of the Effectiveness of Internal Shariah Audit: Evidence from Islamic Banks in Bangladesh. Journal of Asian Finance, Economics and Business Vol 8 No 2:223–230.
  • Kasim, N.; Ibrahim M..H. & Sulaiman, M. (2009). Shariah Auditing in Islamic Financial Institutions: Exploring the Gap Between the “Desired” and the “Actual” .Global Economy & Finance Journal, 2(2):127–137.
  • Kasim, N., & Sanusi, Z. M. (2013). Emerging Issues for Auditing in Islamic Financial Institutions: Empirical Evidence from Malaysia. IOSR Journal of Business and Management, 8(5):10–17.
  • Karim, R.A.A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks. Accounting, Auditing and Accountability Journal, 3(3):34–44.
  • Khalid A.A. (2019). Role of Audit and Governance Committee for internal Shariah Audit Effectiveness in Islamic Banks. Asian Journal of Accounting Research. Vol. 5 No.1: 81–89.
  • Khalid A., Sarea A. (2020). Independence and Effectiveness in İnternal Shariah Audit With İnsights Drawn From Islamic Agency Theory. International Journal of Law and Management.Vol.12:142–160.
  • Khalid, A.A., Hussin M.Y.M., Sarea A.&Shaarani A.Z.M. (2021). Developmant of Effective Internal Sharıah Audıt Framework Using Islamic Agency Theory. Asian Economic and Financial Review. Vol.11 No8:682–692.
  • Khan, M.A. (1985). Auditing in Islamic Framework”, Hamdard Islamicus, Vol. 8 No. 4: 65–76.
  • Khan, M. A. (1985). Role of the Auditor in an Islamic Economy. Journal of Research in Islamic Economics: 65–76.
  • Masruki R., Hanefah M.M. ve Dhar B.K. (2020). Shariah Governance Practices of Malaysian Islamic Banks in the Light of Shariah Compliance. Asian Journal of Accounting and Governance 13:91–97.
  • Mirza, M. Baydoun, N. (1999). Do Islamic Societies Need Their Own Accounting and Reporting Standards. Journal of the Academy of Business Administration, 4(2): 39–45.
  • Mohd Hanefah, H.M.; Shafii, Z.; Salleh, S. & Zakaria, N. (2012). Governance and Shariah Audit in Islamic Financial Institutions. Negeri Sembilan: University Sains Islam Malaysia.
  • Nugraheni (2012). Kebutuhan dan Tantangan Audit Syariah dan Auditor Syariah. Jurnal Ekonomi & Keuangan Islam, Indonesia 2(1): 76–88.
  • Novikova I.V., Kharisova F.I. (2019). Standardızatıon of Internal Sharıa Audıt. Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito Centro de Ciências Jurídicas - Universidade Federal da Paraíba. V. 8. No.7:358–368.
  • Prakosa, N. I., & Zuchri, L. (2011). Menggagas Konsep Penerapan Shariah Compliance Audit: Sebuah Upaya Pencapaian Islamic Corporate Governance. Jurnal Ekonomi & Keuangan Islam, 1(1): 79–87.
  • Puspitasari L.L., Handayani W. (2020). Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance?. Journal of Indonesian Economy and Business Vol.35, No. 2: 97–111.
  • Rahman, A. R. A., & Rahim, A. (2011). Enhancing the Integrity of Islamic Financial Institutions in Malaysia: The Case for the Shari'ah Audit Framework. ISRA International Journal of Islamic Finance, 3(1): 135–147.
  • Rahman, A. A., & Bukair, A. A. (2013). The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-operation Council Countries. AJBA, 6(2).
  • Resmi website Bloomberg https://www.bloomberg.com. (Erişim tarihi: 21 Ocak 2022)
  • Resmi website AAOIFI http://aaoifi.com. (Erişim tarihi: 02 Şubat 2022)
  • Sarea, A. M., & Hanefah, H. M. 2013. The Need of Accounting Standards for Islamic Financial Institutions. International Management Review, 9(2): 50–59.
  • Shafii, Z. & Salleh, S. (2010). Enhancing Governance, Accountability and Transparency in Islamic Financial Institutions: An Examination into the Audit of Shari’a Internal Control System, Malaysian Accounting Review, 9(2): 23–42.
  • Shafii, Z., Salleh S. & Shahwan S. (2010). Management of Shariah NonCompliance Audit Risk in the Islamic Financial Institutions Via the Development of Shariah Compliance Audit Framework and Shariah Audit Programme. Kyoto Bulletin of Islamic Area Studies 3, No. 2: 3–16.
  • Shafii, Z.; Salleh, S.; Mohd Hanefah, M. & Jusoff, K. (2013). “Human Capital Development in Shariah Audit”, Middle-East Journal of Scientific Research, 13 (Special Issue on Research in Contemporary Islamic Finance and Wealth Management): 28–34.
  • Yahya, Y., & Mahzan, N. M. (2012). The Role of Internal Auditing in Ensuring Governance in Islamic Financial Institution, Kuala Lumpur, Malaysia. 5 (3): 121–146.
  • Zainuldin, M. H., Lui, T. K., & Yii, K. J. (2018). Principal-agent Relationship Issues in Islamic Banks: a View of Islamic Ethical System. International Journal of Islamic and Middle Eastern Finance and Management.
  • Zakaria N., Ariffin N.M.& Abidin H.Z. (2019). Internal Shariah Audit Effectiveness and its Determinants: Case of Islamic Financial Institutions in Malaysia. Kyoto Bulletin of Islamic Area Studies, 12: 8–28.

Faizsiz finans perspektifinden iç denetim ve geleneksel iç denetim anlayışıyla karşılaştırılması

Yıl 2022, Cilt: 15 Sayı: 3, 744 - 758, 31.07.2022

Berrin Karacaer Ganite Kurt

https://doi.org/10.25287/ohuiibf.1101555

Öz

Faizsiz finans kurumlarının (FFK) doğal varlık amacı İslami finansal ürünler sunmaktır. Bu amaç doğrultusunda FFK’ların tüm işlemlerinin İslami ilke ve kurallara uyumlu olması gerekmektedir. İslami iç denetim, FFK’ların işlemlerinin İslami uyumluluğu konusunda makul güvence sağlayan bir yönetim fonksiyonudur. Bu çalışmanın amacı, FFK’lara özgü bir fonksiyon olarak İslami iç denetim kavramını açıklamak, İslami Finansal Kurumlar İçin Muhasebe ve Denetim Organizasyonu (AAOIFI)’nun İslami iç denetim standartlarını incelemek ve İslami iç denetimin geleneksel iç denetime kıyasla benzerliklerini ve farklılıklarını ortaya koymaktır. Çalışmada yöntem olarak kapsamlı bir literatür taraması yaklaşımı tercih edilmiş ve geleneksel iç denetim ile İslami iç denetim amaç, faaliyet alanı, süreç, bağımsızlık ve objektiflik, yetkinlik gereksinimi ve denetim yaklaşımı açılarından karşılaştırmalı şekilde tartışılmıştır. Çalışma, Türkiye’de İslami iç denetimin AAOIFI standartları çerçevesinde açıklandığı ve geleneksel iç denetimle karşılaştırıldığı benzer bir çalışma bulunmadığından, mevcut literatüre katkıda bulunmaktadır Ayrıca çalışma, FFK’larda İslami iç denetim uygulamalarını AAOIFI standartları ekseninde geliştirmek için hem FFK’lar hem de düzenleyiciler için kavramsal bir kılavuz olarak kabul edilebilir.

Anahtar Kelimeler

Faizsiz Finans Kurumları İslami Finans İslami İç Denetim AAOIFI IIA

Kaynakça

  • Ab Ghani, N.L., & Abdul Rahman A.R. (2015). Analysis of Shari'ah Audit Practices in Islamic Banks in Malaysia. Jurnal Pengurusan No.43:107–118. Abdul Rahman, A.R. (2011). Enhancing the Integrity of Islamic Financial Institutions in Malaysia: The Case for the Shari'ah Audit Framework. ISRA International Journal of Islamic Finance, No.1: 135–147.
  • Abu Kasim, N.A. (2012). Disclosure of Shariah Compliance by Malaysian Takaful Companies. Journal of Islamic Accounting and Business Research, No.1: 20–38.
  • Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (2020). Accounting, auditing and governance standards for Islamic financial institution. Bahreyn.
  • Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (2019). Governance Standards for Islamic Financial Institutions, No:11 “Internal Sharia Auditing”.Bahrain.
  • Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (1999). Governance Standards for Islamic Financial Institutions, No:3 “Internal Sharia Review”.Bahrain.
  • Alhabshi, S.M. (2016). Governing Islamic Financial Institutions. New Straits Times Online.
  • Ali, N. A. M., Shahimi, S., & Shafii, Z. (2018). Knowledge, Skills and Characteristics Requirements for Shari’ah Auditors. Asian Journal of Accounting and Governance, 9: 171–185.
  • Arwani A. (2018). Issues And Challenges of Sharıah Audıtıng in Islamıc Fınancıal Instıtutıon and Corporate Governance Complıance. Media Riset Akuntansi, Auditing & Informasi. Vol.18. No.2: 169–186.
  • Askari, H., Iqbal Z. & Mirakhor A. (2009). New Issues in Islamic Finance and Economics: Progress and Challenges. Singapore: John Wiley & Sons (Asia) Pte. Ltd.
  • Bahari N.F., Baharudin N.A. (2016). Proceeding of the 3rd International Conference on Management & Muamalah (3rd ICoMM): 967–978.
  • Bank Negara Malaysia (2010). Shariah Governance Framework for Islamic Financial Institutions (SGF). Kuala Lumpur.
  • Bank Negara Malaysia (2016). Governor’s Keynote Address at the Global Islamic Finance Forum 5.0: “Future of Islamic Finance: Delivering Actions Today for a Sustainable Tomorrow” Erişim Adresi: http://www.bnm.gov.my/files/publication/qb/2016/Q2/p6.pdf.
  • Bekkin, R. I. (2014). Features of Sharia Supervision in Islamic Financial Institutions: The Modern Experience of Muslim and Non-Muslim Countries. Bulletin of St. Petersburg University, Issues and Challenges of Shariah Auditing in Islamic Financial Institution and Corporate Governance Compliance. 18(2):169–186.
  • Besar, M.H.A, Abd Sukor, M.E., Abdul Muthalib, N.& Gunawa, A.Y. (2009). The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia. International Review of Business Research Papers, Vol. 5, No.1:294–306.
  • Bukair, A. A., & Rahman, A. A. (2015). The Effect of the Board of Directors' Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2):506–550.
  • Dusuki, A.W. (2008). Understanding the Objectives of Islamic Banking: A Survey of Stakeholders' Perspectives. International Journal of Islamic and Middle Eastern Finance and Management 1, No.2: 132–148.
  • Elad, F., Wong, M. N., & Bongbee, N. (2018). The Role of Board Characteristics in Effective Corporate Governance: The Case of Airbus Group. International Journal of Social Sciences Perspectives. 2(1): 87–95.
  • Ghani N.L., Ariffin N.M.& Abdul Rahman A.R. (2019). The Measurement of Effectıve Internal Sharīʿah Audıt Functıon in Islamıc Fınancıal Instıtutıons. International Journal of Economics, Management and Accounting 27, No.1: 141–165.
  • Grassa, R. (2013) Shariah Supervisory System in Islamic Financial Institutions: New Issues and Challenges: A Comparative Analysis Between Southeast Asia Models and GCC Models. Humanomics 29, No. 4: 333–348.
  • Hamid, S., Craig C.& Clarke, F. (1993). Religion: A Confounding Cultural Element in the International Hormonisation of Accounting. Abacus, No.29: 131–148.
  • Haniffa, R. (2010). Auditing Islamic Financial Institutions. QFinance Newsletter, 1–4. Erişim Adresi: http://www.qfinance.com/auditing-best-practice/auditing-islamicfinancial-institutions?
  • Haridan, N. M., Hassan, A. F., & Karbhari, Y. (2018). Governance, Religious Assurance and Islamic Banks: Do Shariah Boards Effectively Serve. Journal of Management and Governance, 22(4): 1015–1043.
  • Hasan, Z. B. (2009). Regulatory Framework of Shari’ah Governance System in Malaysia. GCC Countries and the UK. Kyoto Bulletin of Islamic Area Studies:2–3.
  • Hasan, Z. (2014). In Search of the Perceptions of the Shari'ah Scholars on Shari'ah Governance System. International Journal of Islamic and Middle Eastern Finance and Management. 7(1): 22–36.
  • Hood, K. L. & Bucheery, R. (1999). The Interaction of Financial and Religious (Islamic) Auditors with Reference to the Audit Expectation Gap in Bahrain. Accounting, Commerce and Finance: The Islamic Perspective Journal, 3(1&2): 25–58.
  • Ibrahim, S. H. M. (2000). The Western Philosophical Assumptions Underlying Conventional (AngloAmerican) Accounting. International Journal of Islamic Financial Services, 2(2): 19–38.
  • Institute of Internal Auditors (IIA) (2017). International Standards for the Professional Practice of Internal Auditing (ISPPIA), Erişim Adresi: https://www.tide.org.tr/file/documents/pdf/UMUC-2017-updated.pdf.
  • Institute of Internal Auditors (IIA) (2016). International Professional Practices Framework (IPPF), Erişim Adresi: https://na.theiia.org/standards-guidance/Pages/Guidancesetting-Processes-and-Due-Diligence.aspx.
  • Internatıonal Shariah Research Academy for Islamıc Fınance (ISRA) (2013). Islamic Financial System, Principles & Operations International Shariah Research Academy for Islamic Finance. Kuala Lumpur,Malaysia.
  • Islam K. M. A., Bhuıyan A.B. (2021). Determinants of the Effectiveness of Internal Shariah Audit: Evidence from Islamic Banks in Bangladesh. Journal of Asian Finance, Economics and Business Vol 8 No 2:223–230.
  • Kasim, N.; Ibrahim M..H. & Sulaiman, M. (2009). Shariah Auditing in Islamic Financial Institutions: Exploring the Gap Between the “Desired” and the “Actual” .Global Economy & Finance Journal, 2(2):127–137.
  • Kasim, N., & Sanusi, Z. M. (2013). Emerging Issues for Auditing in Islamic Financial Institutions: Empirical Evidence from Malaysia. IOSR Journal of Business and Management, 8(5):10–17.
  • Karim, R.A.A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks. Accounting, Auditing and Accountability Journal, 3(3):34–44.
  • Khalid A.A. (2019). Role of Audit and Governance Committee for internal Shariah Audit Effectiveness in Islamic Banks. Asian Journal of Accounting Research. Vol. 5 No.1: 81–89.
  • Khalid A., Sarea A. (2020). Independence and Effectiveness in İnternal Shariah Audit With İnsights Drawn From Islamic Agency Theory. International Journal of Law and Management.Vol.12:142–160.
  • Khalid, A.A., Hussin M.Y.M., Sarea A.&Shaarani A.Z.M. (2021). Developmant of Effective Internal Sharıah Audıt Framework Using Islamic Agency Theory. Asian Economic and Financial Review. Vol.11 No8:682–692.
  • Khan, M.A. (1985). Auditing in Islamic Framework”, Hamdard Islamicus, Vol. 8 No. 4: 65–76.
  • Khan, M. A. (1985). Role of the Auditor in an Islamic Economy. Journal of Research in Islamic Economics: 65–76.
  • Masruki R., Hanefah M.M. ve Dhar B.K. (2020). Shariah Governance Practices of Malaysian Islamic Banks in the Light of Shariah Compliance. Asian Journal of Accounting and Governance 13:91–97.
  • Mirza, M. Baydoun, N. (1999). Do Islamic Societies Need Their Own Accounting and Reporting Standards. Journal of the Academy of Business Administration, 4(2): 39–45.
  • Mohd Hanefah, H.M.; Shafii, Z.; Salleh, S. & Zakaria, N. (2012). Governance and Shariah Audit in Islamic Financial Institutions. Negeri Sembilan: University Sains Islam Malaysia.
  • Nugraheni (2012). Kebutuhan dan Tantangan Audit Syariah dan Auditor Syariah. Jurnal Ekonomi & Keuangan Islam, Indonesia 2(1): 76–88.
  • Novikova I.V., Kharisova F.I. (2019). Standardızatıon of Internal Sharıa Audıt. Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito Centro de Ciências Jurídicas - Universidade Federal da Paraíba. V. 8. No.7:358–368.
  • Prakosa, N. I., & Zuchri, L. (2011). Menggagas Konsep Penerapan Shariah Compliance Audit: Sebuah Upaya Pencapaian Islamic Corporate Governance. Jurnal Ekonomi & Keuangan Islam, 1(1): 79–87.
  • Puspitasari L.L., Handayani W. (2020). Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance?. Journal of Indonesian Economy and Business Vol.35, No. 2: 97–111.
  • Rahman, A. R. A., & Rahim, A. (2011). Enhancing the Integrity of Islamic Financial Institutions in Malaysia: The Case for the Shari'ah Audit Framework. ISRA International Journal of Islamic Finance, 3(1): 135–147.
  • Rahman, A. A., & Bukair, A. A. (2013). The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-operation Council Countries. AJBA, 6(2).
  • Resmi website Bloomberg https://www.bloomberg.com. (Erişim tarihi: 21 Ocak 2022)
  • Resmi website AAOIFI http://aaoifi.com. (Erişim tarihi: 02 Şubat 2022)
  • Sarea, A. M., & Hanefah, H. M. 2013. The Need of Accounting Standards for Islamic Financial Institutions. International Management Review, 9(2): 50–59.
  • Shafii, Z. & Salleh, S. (2010). Enhancing Governance, Accountability and Transparency in Islamic Financial Institutions: An Examination into the Audit of Shari’a Internal Control System, Malaysian Accounting Review, 9(2): 23–42.
  • Shafii, Z., Salleh S. & Shahwan S. (2010). Management of Shariah NonCompliance Audit Risk in the Islamic Financial Institutions Via the Development of Shariah Compliance Audit Framework and Shariah Audit Programme. Kyoto Bulletin of Islamic Area Studies 3, No. 2: 3–16.
  • Shafii, Z.; Salleh, S.; Mohd Hanefah, M. & Jusoff, K. (2013). “Human Capital Development in Shariah Audit”, Middle-East Journal of Scientific Research, 13 (Special Issue on Research in Contemporary Islamic Finance and Wealth Management): 28–34.
  • Yahya, Y., & Mahzan, N. M. (2012). The Role of Internal Auditing in Ensuring Governance in Islamic Financial Institution, Kuala Lumpur, Malaysia. 5 (3): 121–146.
  • Zainuldin, M. H., Lui, T. K., & Yii, K. J. (2018). Principal-agent Relationship Issues in Islamic Banks: a View of Islamic Ethical System. International Journal of Islamic and Middle Eastern Finance and Management.
  • Zakaria N., Ariffin N.M.& Abidin H.Z. (2019). Internal Shariah Audit Effectiveness and its Determinants: Case of Islamic Financial Institutions in Malaysia. Kyoto Bulletin of Islamic Area Studies, 12: 8–28.
Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans
Bölüm Makaleler
Yazarlar

Berrin Karacaer 0000-0002-4831-8435

Ganite Kurt 0000-0001-6438-2501

Yayımlanma Tarihi 31 Temmuz 2022
Gönderilme Tarihi 14 Nisan 2022
Kabul Tarihi 3 Temmuz 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 15 Sayı: 3

Kaynak Göster

APA Karacaer, B., & Kurt, G. (2022). Faizsiz finans perspektifinden iç denetim ve geleneksel iç denetim anlayışıyla karşılaştırılması. Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 15(3), 744-758. https://doi.org/10.25287/ohuiibf.1101555
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