معاصرمالیاتی اداروں میں رائج شریعہ آڈٹ کے تقاضے اورطرق ہائے کار کا تجزیاتی مطالعہ
An analytical Study of Requisites and Methodologies of Current Sharia Audit Practices in contemporary financial institutions
Abstract
Islamic Banking is fastly growing phenomena among the Muslim society all over the world the numbers of the preveous decade indicates that the future of this kind of banking will be exceptional. Sharia governance is the basic pillar of this system and sharia audit is one of the most important parts of sharia governance to ensure that the operations of the islamic financial institute are in accordance with the sharia rules and principles.In this paper, the concept of audit, its history and different types of audits are discussed; the sharia audit is elaborated in detail while explaining the regulations issued by various bodies of islamic financial institution like AAOIFI, IFSB and SBP.Keeping in view the present practices, reccomdations are presented for the betterment and improvement of the present sharia audit practices in Islamic financial instituions.