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Analisis Amalan Audit Shari’ah di Bank-bank Islam di Malaysia

2015; Volume: 43; Linguagem: Indonésio

10.17576/pengurusan-2015-43-10

0127-2713

Nur Laili Ab Ghani, Abdul Rahim Abdul Rahman,

Islamic Finance and Communication

According to the Shari'ah Governance Framework (Bank Negara Malaysia 2011), each Islamic bank and Islamic financial institution in Malaysia is required to establish the Shari'ah audit function. The Shari'ah audit function, according to the Framework, is instituted in order to provide reasonable assurance and to ensure an effective internal control system for Shari'ah compliance. A review of the literature on this topic shows a lack of empirical studies that explain the Shari'ah audit practices in Islamic banks. This study examines the extent of Shari'ah audit practices in Islamic banks in Malaysia. The study employs survey questionnaires which were distributed to the Heads of Shari'ah audit, internal Shari'ah auditors, Shari'ah executives and members of the Shari'ah Committee of 16 Islamic banks in Malaysia. The study used the Exposure Draft of Internal Shari'ah Audit Framework (ISAF) issued by the International Shari'ah Research Academy (ISRA) as a benchmark to measure the extent of Shari'ah audit practices. The results of the study indicate that the majority of the Islamic banks have properly established the audit objectives, the governance structure, the competency requirements, the audit process, and the reporting requirements as part of their Shari'ah audit practices. However, some Islamic banks have not clearly spelled out the audit scope and the audit charter. The study also found that internal auditors, Shari'ah executives and members of the Shari'ah Committee mostly agreed on the importance of developing a proper structure for the Shari'ah audit function. In conclusion, the reasonably good Shari'ah audit practices present in Islamic banks are commendable and indicate a positive development in enhancing the integrity and the accountability of Islamic banks, especially in Malaysia. Keywords: Auditing; Shari'ah audit; internal audit; Islamic banks ABSTRAK Menurut Rangka Kerja Tadbir Urus Syariah (Bank Negara Malaysia 2011), setiap bank Islam dan institusi kewangan Islam di Malaysia perlu menubuhkan fungsi audit Syariah. Fungsi audit Syariah, menurut Rangka Kerja ini, dimulakan untuk memberi jaminan yang munasabah dan bagi memastikan sistem kawalan dalaman yang berkesan bagi pematuhan Syariah. Satu kajian literatur mengenai topik ini menunjukkan kekurangan kajian empirikal yang menerangkan amalan audit syariah di bank-bank Islam. Kajian ini melihat sejauh mana amalan audit syariah di bank-bank Islam di Malaysia. Kajian ini menggunakan soal selidik kajian yang telah diedarkan kepada ketua-ketua audit syariah, juruaudit Syariah dalaman, eksekutif Syariah dan ahli-ahli Jawatankuasa Syariah daripada 16 bank-bank Islam di Malaysia. Kajian ini menggunakan Draf Dedahan Rangka Kerja Audit Syariah Dalam Negeri yang dikeluarkan oleh International Shari'ah Research Academy (ISRA) sebagai penanda aras untuk mengukur sejauh mana amalan audit Syariah. Keputusan kajian menunjukkan bahawa majoriti daripada bank-bank Islam telah menetapkan objektif audit, struktur tadbir urus, keperluan kompetensi, proses audit, dan syarat-syarat pelaporan sebagai sebahagian daripada amalan audit syariah mereka. Walau bagaimanapun, sesetengah bank-bank Islam tidak menyatakan dengan jelas skop audit dan piagam audit. Kajian ini juga mendapati bahawa juruaudit dalaman, eksekutif Syariah dan ahli-ahli Jawatankuasa Syariah kebanyakannya bersetuju mengenai kepentingan membangunkan struktur yang seragam untuk fungsi audit Syariah. Kesimpulannya, amalan audit Syariah yang agak baik di dalam bank-bank Islam adalah terpuji dan menunjukkan satu perkembangan positif dalam meningkatkan integriti dan akauntabiliti dalam bank-bank Islam, terutamanya di Malaysia. Kata kunci: Audit; Audit Syariah; audit dalaman; bank Islam