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Tesis, Disertasi & Latihan Ilmiah

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A Study of Preparers’ and Auditors’ Opinion in Sudan.” Tesis kedoktoran, University of Surrey, 2003.

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dan Am Securities Sdn. Bhd.” Disertasi sarjana, Universiti Malaya, 2006.

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Ratna Mulyany. “Shariah Audit for Islamic Financial Institutions: Perceptions of Accounting Academicians, Audit Practitioners and Shariah Scholars.” Disertasi sarjana, Universiti Islam Antarabangsa Malaysia, 2008.

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Jurnal

Abdul Rahim Abdul Rahman, “Enhancing The Integrity of Islamic Financial Institutions in Malaysia: The Case for the Shariah Audit Framework,” ISRA International Journal of Islamic Finance, Vol.3, Issues 1. Kuala Lumpur: ISRA (2011): 135- 147.

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Evidence from Bahrain,” International Management Review, Vol. 8 No. 2 (2012):

27-32.

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Australian Journal of Basic and Applied Sciences, 5(12) (2011): 584-589.

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Hussain Khalifa Hussain Alkdai dan Mustafa Mohd Hanefah, “Audit Committee Characteristics and Earning Management in Malaysian Shariah-Compliant Companies,” Business and Management Review, Vol. 2(2) (April 2012): 52-61.

Jamal Adel al-Sharairi dan Majed A. Alsharayri, “The Operating Islamic Banks in Jordan Applying the International Internal Auditing Standards (IIA’s),” International Journal of Economics and Finance, Vol. 4, No. 2 (Febuari 2012): 232-242.

Joni Tamkin Borhan, “Bank Islam Malaysia Berhad: Some Issues, Problems and Its Prospects In The Future”, Jurnal Syariah, Bil. 2 (July 1999): .

M. Mansoor Khan dan M. Ishaq Bhatti, “Development in Islamic Banking: a Financial Risk-Allocation Approach,” The Journal of Risk Finance, Emerald Group Publishing Ltd., Vol. 9, No. 1 (2008): 40-51.

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Md Golam Mohiuddin, “Auditing: Conventional and Divine Perspective,” Research Journal of Finance and Accounting, Vol. 3, No. 9 (2012): 101-107.

Mohd Hairul Azrin Haji Besar et al., “The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia,” International Review of Business Research Papers, Vol. 5, No. 1 (Januari 2009): 294-306.

Mohd Zamerey Abdul Razak dan Nurmaezah Omar, “Audit Syariah dalam Institusi Kewangan Islam di Malaysia,” Jurnal Muamalat, Bil. 1 (2008): 135-150.

Muhammad Akram Khan, “Performance Auditing for Islamic Banks,” Islamic Economic Studies, Vol. 5, No. 1, Disember 1997; No. 2 (April 1998): 23-37.

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Mustafa Dakian, “Kepentingan dan Peranan Majlis Penasihat Syariah dalam Pematuhan Pelaburan dan Kewangan Berasaskan Islam.” Jurnal ILIM, Bil 3 (2010): 55-72.

Nawal Kasim dan Zuraidah Mohd Sanusi, “Emerging Issues for Auditing in Islamic Financial Institutions: Empirical Evidence from Malaysia,” IOSR Journal of Business and Management (IOSR- JBM), Vol. 8, Issues 5 (Mac-April 2013):

10-17.

_______ et al., “Shariah Auditing in Islamic Financial Institutions: Exploring the Gap Between the ‘Desired’ and the ‘Actual’,” Global Economy & Finance Journal, Vol. 2, No. 2 (September 2009): 127-137.

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Roszaini Haniffa dan Mohammad Hudaib, “The two Ws of Islamic Accounting Research,” Journal of Islamic Accounting and Business Research, Vol. 1, Issues 1 (2010): 5-9, www.emeraldinsight.com/1759-0817.htm.

Siti Zaleha Abdul Rasid et al., “Management Accounting Systems in Islamic and Conventional Financial Institutions in Malaysia,” Journal of Islamic Accounting and Business Research, Vol. 2, No. 2 (2011): 153-176, www.emeraldinsight.com/1759-0817.htm.

Suhaimi Mohd Yusof dan Ahmad Hazim Alias, “Pendekatan Membuat Keputusan Syariah Dalam Kewangan Islam,” Jurnal Muamalat, Bil. 1 (2008): 151-164.

Tyrone M. Carlin and Nigel Finch dan Nur Hidayah Laili, “Investigating Audit Quality Among Big 4 Malaysian Firms,” Asian Review of Accounting, Vol. 17, No. 2 (2009): 96-114, www.emeraldinsight.com/1321-7348.htm.

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Zurina Shafii et al., “Human Capital Development is Shariah Audit,” Middle-East Journal of Scientific Research 13 (Research in Contemporary Islamic Finance and Wealth Management) (2013): 28-34.

_______. “Management of Shariah Non-Compliance Audit Risk in the Islamic Financial Institutions via the Development if Shariah Compliance Audit Framework and Shariah Audit Programme,” Kyoto Bulletin of Islamic Area Studies, 3-2 (Mac 2010): 3-16.

Kertas Kerja

Abdul Halim Ismail. “Bank Islam Malaysia Berhad: Structure and Functions.” Dalam Seminar on Current Trends and Development of the Banking Industry in Malaysia, Kertas 4. Kuala Lumpur: 6-7 Jun 1983.

Abdul Rahim Abdul Rahman. “Shariah Audit for Islamic Financial Services: The Needs and Challenges.” Dalam ISRA Islamic Finance Seminar (IIFS). Mandarin Hotel, Kuala Lumpur: 11 November 2008.

Adnan Aziz. “Improving Sharia Audit to Satisfy Welfare Objectives of Sharia.” Dalam 4th Annual IIBI-ISRA International Thematic Workshop sempena Legal Compliance versus Moral Responsibility in Islamic Banking and Finance.

London: 10 September 2012.

Hisham Yaacob. “Issues and Challenges of Shariah Audit in Islamic Financial Institutions: A Contemporary View.” Dalam 3rd International Conference on Business and Economic Research (3rd ICBER 2012) Proceeding. Golden Flower Hotel, Bandung, Indonesia: 12-13 Mac 2012.

Mohamad Akram Laldin. “Maqasid Syariah Sebagai Dasar Sistem Ekonomi Berkeadilan.” Dalam Seminar Maqasid Shariah: Menggagas Model Ekonomi Berkeadilan. Sempena Ijimak Harakiy Pertama WADAH-ABIM- PKPIM di German-Malaysian Institute, Kajang: 7 Ogos 2010.

Mohd Nasran Mohamad et al., “Konsep Pengawasan Syariah dalam Perbankan Islam:

Suatu Strategi Pengukuhan” dalam Persidangan Kebangsaan Ekonomi Malaysia ke-3. Corus Paradise Resort, Port Dickson, Negeri Sembilan: 20-22 Ogos 2008.

Nik Shahrizal Sulaiman. “Shariah Audit Issues and Considerations.” Dalam National Conference on Internal Auditing. Vol.1 Kertas 6. Kuala Lumpur: 22-23 Oktober 2012.

Saiful Azhar Rosly. “Shariah Compliant Parameters Reconsidered.” Dalam Annual Malaysian Finance Association Conference. Holiday Inn, Kuching, Sarawak: 4-5 Jun 2008.

Shahul Hameed Mohamed Ibrahim. “Issues Shariah Auditing in Islamic Banking.”

Dalam Distance Learning Program, IRTI Islamic Development Bank. Jeddah: 10 Mei 2011.

Yazkhiruni Yahya and Nurmazilah Mahzan. “The Role of Internal Auditing in Ensuring Governance in Islamic Financial Institution.” Dalam 3rd International

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Conference on Business and Economic Research (3rd ICBER 2012) Proceeding.

Golden Flower Hotel, Bandung, Indonesia: 12-13 Mac 2012.

Risalah, Pamplet & Bahan Yang Tidak Diterbitkan

Abdul Razak Yaakob dan Mohd Nazri Chik. “Shariah Compliance Audit.” Slaid, Financial Sector Talent Enrichment Programme (FSTEP), Bank Negara Malaysia, 2011.

Asyraf Wajdi Dusuki. “Introduction to Shariah Audit Framework.” Slaid. International Shariah Audit Conference, Crowne Plaza Mutiara, Kuala Lumpur, 9-10 Mei 2011.

Khatimah Mahadi. “Challenges in Implementing Shariah Audit Framework.” Slaid. Affin Bank Berhad, 9 Mei 2011.

Masitah Bujang. “Pengauditan,” Nota Pembelajaran. Kolej PTPL, Shah Alam, 2011.

Mohd Nazri Chik. “Shariah Audit: Shariah Perspective.” Slaid. International Shariah Audit Conference, Crowne Plaza Mutiara, Kuala Lumpur, 9 Mei 2011.

Nibrasul Huda Ibrahim Hosen. “The Importance and Method of Shariah Compliance Audit.” International Centre For Education In Islamic Finance (INCEIF), Kuala Lumpur, 2008.

Zeti Akhtar Aziz, “The Rise and Effectiveness of Corporate Governance in the Islamic Financial Services Industry,” 2nd Islamic Financial Services Board (IFSB) Summit, Doha, Qatar, 24-25 Mei 2005.

Akhbar & Majalah

Abdul Halim El-Muhammady. “Konsep Dan Teori Pengawasan Syariah Dalam Perbankan Islam,” Al-Muamalat, Siri 2, 2010.

Amalina Abdullah. “Harking back to Hisbah,” Accountants Today, April 2010.

Habhajan Singh. “Absence of Shariah Audit a ‘Serious Loophole’,” The Malaysian Reserve, 29 Jun 2009.

Muhamad Azhari Wahid. “Shariah Audit in Islamic Finance (Bhg. 1),” Al-Muamalat, Siri 5, 2012.

Nawal Kasim. “Auditing from the Islamic Perspective,” Accountants Today, June 2010.

PricewaterhouseCoopers International Limited. “Open to comparison: Islamic Finance and IFRS,” Financial Services, 2010.

Riyāḍ Manṣūr al-Khalifī. “Al-Maqāṣid al-Syar‘iyyah wa Ᾱthāruhā fī fiqh al-Mu‘amalat al-Ᾱliyyah,” Majallah Jāmi‘at al-Malik ‘Abdul ‘Aziz, al-Iqtiṣād al-Islāmī, No. 1, 1425/2004.

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Statut

Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Governance Standard for IFIs No. 5. Independence of Shariah Supervisory Board. Manama: AAOIFI, 2010.

_______. Governance Standard for IFIs No. 4. Audit and Governance Committee for Islamic Financial Institutions. Manama: AAOIFI, 2010.

_______. Governance Standard for IFIs No. 3. Internal Shariah Review. Manama:

AAOIFI, 2010.

_______. Governance Standard for IFIs No. 2. Shariah Review. Manama: AAOIFI, 2010.

_______. Governance Standard for IFIs No. 1. Shariah Supervisory Board:

Appointment, Composition and Report. Manama: AAOIFI, 2010.

_______. Accounting Standards for IFIs No. 1 General Presentation and Disclosure in the Financial Statements of Islamic Banks and Financial Institution. Manama:

AAOIFI, 2008.

_______. Governance Standard for IFIs No. 1. Shariah Supervisory Board:

Appointment, Composition and Report. Manama: AAOIFI, 1999.

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Temu Bual

Temubual bersama: Mohd Roslan Mamat, Ketua, Unit Audit Syariah, Jabatan Audit Dalaman, Bank Islam Malaysia Berhad, pada 16 Disember 2013.

Temubual bersama: Abdul Rahman bin A. Shukor, Penolong Timbalan Presiden, Jabatan Syariah, Kumpulan Bahagian Perbankan Islam, CIMB Investment Bank Berhad, pada 6 November 2014.

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Laman Sesawang

Azman Ibrahim, “Pantau Pematuhan Syariah,” laman sesawang Utusan Online, dicapai

pada 24 September 2013,

http://www.utusan.com.my/utusan/Ekonomi/20130924/ek_01/Pantau-pematuhan- syariah.

International Standard on Auditing 200, “Overall Objectives of The Independent Auditor and The Conduct of An Audit In Accordance With International Standards on Auditing,” laman sesawang International Federation of Accountants, dicapai 26 Januari 2013, http://www.ifac.org/sites/default/files/downloads/a008-2010-iaasb- handbook-isa-200.pdf.

Jonathan Patricks, “The Evolution of Shariah Auditing,” laman sesawang The Islamic

Globe, dicapai pada 17 September 2012,

http://www.theislamicglobe.com/index.php?view=article&catid=16:arti.

Muhammad Hisyam Mohamad, “Menilai semula perbankan Islam: 350 institusi kewangan di 75 negara gagal patuhi piawaian hukum syarak,” laman sesawang

IKIM, dicapai pada 23 Januari 2014, http://e-

kiosk.ikim.gov.my/downloadarticle.asp?id=347.

Roszaini Haniffa, “Auditing Islamic Financial Institutions,” laman sesawang qfinance, dicapai 8 Mac 2012, http://www.qfinance.com/auditing-best-practice/auditing- islamic-financial-institutions?page=1.

Shahul Hameed Mohamed Ibrahim, “The Case For Islamic Auditing,” laman sesawang

Academia, dicapai 26 Januari 2013,

https://www.academia.edu/4293527/The_case_for_Shariah_Auditing.

Wan Jemizan Wan Deraman, “Audit Syariah dalam Kewangan Islam,” laman sesawang

Utusan Malaysia, dicapai 11 Mac 2013,

http://www.utusan.com.my/utusan/info.asp?y=2010&dt=0310&sec=Bicara_Aga ma&pg=ba_01.htm.

Zia Ahmed, “Importance of Shariah Audit of Islamic Bank,” laman sesawang Bukisa, dicapai 18 Mei 2012, http://www.bukisa.com/articles/498895_importance-of- shariah-audit-of-islamic-bank.

Rujukan

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