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Exploring Shariah audit practices in zakat and waqf institutions in Malaysia

Author

Listed:
  • Muhammad Iqmal Hisham Kamaruddin
  • Zurina Shafii
  • Mustafa Mohammed Hanefah
  • Supiah Salleh
  • Nurazalia Zakaria

Abstract

Purpose - This study aims to explore the current Shariah audit practices in zakat andwaqfinstitutions in Malaysia. Design/methodology/approach - A focus group discussion (FGD) with 38 zakat andwaqfofficers from 17 different zakat andwaqfinstitutions in Malaysia was conducted. For reporting purposes, this study used a single-case study approach. The FGD was conducted and completed at the end of June 2021 via an online approach through Microsoft Teams. Findings - The finding highlights the existing Shariah governance practices especially in terms of Shariah supervision roles, Shariah audit implementation in terms of Shariah audit scopes and common findings, Shariah audit competency, Shariah audit effectiveness especially the need for external Shariah audit function and Shariah audit issues and challenges faced in the implementation of Shariah audit practices. Practical implications - The study findings and recommendations are useful for zakat andwaqfinstitutions as well as the State Islamic Religious Councils to enhance Shariah audit practices in Malaysia. Originality/value - This study is among the pioneer studies that explore Shariah audit practices in zakat andwaqfinstitutions in Malaysia.

Suggested Citation

  • Muhammad Iqmal Hisham Kamaruddin & Zurina Shafii & Mustafa Mohammed Hanefah & Supiah Salleh & Nurazalia Zakaria, 2023. "Exploring Shariah audit practices in zakat and waqf institutions in Malaysia," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 15(3), pages 402-421, March.
    • Handle: RePEc:eme:jiabrp:jiabr-07-2022-0190
    DOI: 10.1108/JIABR-07-2022-0190
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