Table of Contents:
- Overview of shariah audit: issues and problem
- Hisbah in the context of shariah audit
- Shariah audit and shariah governance
- Shariah basis of accountability and audit
- Introduction to shariah audit
- Shariah auditor
- Audit evidence: sources, forms, techniques and documentation
- Shariah audit methodology: planning phase
- Examination, reporting and documentation
- Shariah review
- The International Auditing and Assurance Standards Boards (IAASB) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIF)
- Understanding differences of shariah opinion in audit process
- Common issues and findings in shariah audit
- Developing shariah auditing rating system
- Key controls for shariah compliance in Islamic banking
- Key controls for shariah compliance in takaful
- Key control for shariah compliance in Islamic capital markets
- Key controls and check list for marketing
- Areas of potential audit shariah nin-complinace risk
- Code of ethics in shariah audit and its principles
- Mini case studies in shariah audit
- Shariah audit case study
- Conclusion and recommendations