The Approach of SharÊÑah Audit in the Qur’an: An Analytical Study of Modern Scholars
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Date
2015-10-10
Journal Title
Journal ISSN
Volume Title
Publisher
The International Seminar On Al-Quran In Contemporary Society (Sq2015)
Abstract
The Qur’an came down in economic driven policy; because the Qur’an connects the belief in Allah firmly with socio economic justice. In Islamic economic system, SharÊÑah audit is an important tool which directs the systematic process of collecting and evaluating evidence to form an opinion about an entity’s status. The rapidly growing Islamic banking and finance industry is ultimately an endeavor based on an adherence to SharÊÑah principles and guidelines. At the same time, SharÊÑah governance framework is the SharÊÑah audit and compliance process which serves a vital role in providing public assurance about the governance of SharÊÑah products and services. In this regard, it is essential to have a comprehensive SharÊÑah control system to ensure that all products and services in accordance with the SharÊÑah. The main objective of this paper is to show the evidence of SharÊÑah audit in the Qur’an. This study gives an introduction to SharÊÑah audit from the Qur’anic perspective and also identifies the basic features and objectives of SharÊÑah audit. The study also discusses the views and opinions of SharÊÑah audit from the modern scholar’s perspective to get their ideas on SharÊÑah audit.
Description
The International Seminar On Al-Quran In Contemporary Society (Sq2015)
Keywords
Approach, SharÊÑah, Audit and Qur’an