Auditing in Islamic organizations:Lesson from the Islamic history
This paper serves as a discourse on the need for Shariah 1 compliance audit in Islamic organizations. It analyzes the different materials gathered through library search from secondary sources of materials such as books, reports, presentations and conference papers. It elaborates and explains the importance of the main principles in auditing from the Islamic perspective, highlighting the inception of these principles from the Islamic history. Consequently, this paper reveals with evidence from the Islamic history that there is a need for a different type of auditing framework for Islamic organizations. The scope of the audit is expected to cover a wider accountability, due to the different worldview that Islam believes in, and the different focus of priorities the Islamic organizations are geared to, as compared to their conventional counterparts. The paper concludes that Islamic organizations would require auditors to play a more pertinent role in expanding the positive value that auditing should provide to society in accordance with the objectives of the Islamic law.
Auditing from the Islamic perspective Islamic organizations objectives of the Islamic law
Nawal Kasim Shahul Hameed Mohamad Maliah Sulaiman
Accounting Research Institute Universiti Teknologi MARA Shah Alam, Malaysia Ibrahim INCEIF Kuala Lumpur Malaysia International Islamic University Malaysia Kuala Lumpur Malaysia
国际会议
上海
英文
249-253
2011-03-11（万方平台首次上网日期，不代表论文的发表时间）