Abstract
PurposeThe purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs).Design/methodology/approachNormative and theorizing based on the main sources of Islam, mainly Maqasid al-Shariah theory, has been utilized in this research.FindingsThis study demonstrated how Maqasid al-Shariah or higher objectives of Islamic law have gradually captured the attention of increasing numbers of modern Muslim scholars for solving contemporary issues.Originality/valueThis study uniquely captured Maqasid al-Shariah for the competency of internal Shariah auditor.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
