... Checklist. Provide recommendations and follow-up on rectification measures taken by IFIs. To be performed by internal auditors who have acquired Shariah related knowledge and training. The internal auditors may engage the expertise of Shariah officers in performing the audit Scope...

... The paper opted for an exploratory study using a questionnaire survey based on the relevant literature. The questionnaire has included items pertaining to demographic areas, information sources, basic knowledge, key differences, valuation concepts, obstacles and advantages, educational and training needs...