No tactical plan, no tactical objectives and no auditing profile are found

Internal Sharīʿah audit rules description is not clear and mixed with responsibilities of SSB (Bank 1)

No internal Sharīʿah audit department (Bank 1)

No detailed internal Sharīʿah audit plan found

Scope found in Sharīʿah audit plan is very general

Sharīʿah audit manual is found in both banks. However, it is not in detail, and it does not cover all the transactions

No audit forms used in Bank 1; however, it is found in Bank 2

Internal Sharīʿah auditor depends on his knowledge and qualifications to do his job, and the objectives are already known (Bank 1, Bank 2)

Internal Sharīʿah supervisor is the one who does the internal Sharīʿah audit in all branches in (Bank 1)

Internal Sharīʿah auditor depends on his vision which is derived from Sharīʿah principles more than plan