... implementation of the Shariīʿah-compliance function will further promote stakeholder confidence, as well as the integrity of IFIs, by reducing Shariīʿah non-compliance risks. This study aims to examine the internal control framework developed by the Committee of Sponsoring Organizations of the Treadway...

...Mustafa Mohd Hanefah; Muhammad Iqmal Hisham Kamaruddin; Supiah Salleh; Zurina Shafii; Nurazalia Zakaria Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution’s (IFI’s) objectives are achieved in the following...