The Impact of Audit and Governance Committee on Internal Shariah Audit Performance: An Islamic-Worldview based

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.