Abstract:
This paper explores and reviews previous studies on factors contributing to the shortages of shariah auditors. Based on the searches made, previous studies highlighted ten factors. Among these are talent management, knowledge and competency, training for competent Shariah auditors, higher pay demand, regulatory authorities for shariah compliance, and professional body for the shariah profession. These factors were discussed by previous researchers in separate papers. Data weremostly collected from questionnaires, case studies, and desk-based studies. From the reviews, we aim next to enhance and enrichprevious studies by conducting interviews with shariah auditors and relevant parties to gauge holistic factors on the issues to bestudied. The findings of the study are expected to be valuable and useful input to the relevant bodies and institutions in tacklingthe issues of Shariah auditors shortages, particularly in the Malaysian landscape.
Page(s):
583-588
DOI:
DOI not available
Published:
Journal: Science International, Volume: 34, Issue: 6, Year: 2022
Keywords:
compliance
,
Shortages
,
Shariah
,
auditors
,
IFIs
,
Islam