Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice

Ridha Nur Lathifah; Razanah Taufik

doi:10.30993/jicab.v3i1.497

PUBLISHED

2025-03-12

ISSUE

Vol 3 No 1 (2025): JICAB

DOI

https://doi.org/10.30993/jicab.v3i1.497

Abstrak

This study explore the competencies of Shariah auditors, which include technical skills (hard skills) such as understanding Shariah accounting standards and fiqh muamalah principles, as well as interpersonal skills (soft skills) such as communication, integrity, and objectivity. Using the literature review method, data was collected from recent journals and scientific reports. The results showed that these competencies are essential for ensure compliance with Shariah principles, manage risk, and enhance accountability in Islamic financial institutions. One of the main challenges faced is the lack of certified auditors and the need for continuous training. This research emphasizes the importance of competency development to support the sustainability of the Islamic banking industry.

KEYWORDS

Competency Sharia Auditors Islamic Banking

How to cite

Lathifah, R. N. & Taufik, R. (2025). Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice. Journal of Islamic Contemporary Accounting and Business, 3(1). https://doi.org/10.30993/jicab.v3i1.497

Lathifah, Ridha Nur, and Razanah Taufik. "Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice." Journal of Islamic Contemporary Accounting and Business, vol. 3, no. 1, 2025, https://doi.org/10.30993/jicab.v3i1.497.

Lathifah, Ridha Nur, and Razanah Taufik. 2025. "Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice." Journal of Islamic Contemporary Accounting and Business 3 (1). https://doi.org/10.30993/jicab.v3i1.497.

@article{Lathifah2025,
  author  = {Lathifah, Ridha Nur and Taufik, Razanah},
  title   = {Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice},
  journal = {Journal of Islamic Contemporary Accounting and Business},
  volume  = {3},
  number  = {1},
  year    = {2025},
  url     = {https://doi.org/10.30993/jicab.v3i1.497}
}

TY  - JOUR
AU  - Lathifah, Ridha Nur
AU  - Taufik, Razanah
TI  - Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice
JO  - Journal of Islamic Contemporary Accounting and Business
VL  - 3
IS  - 1
PY  - 2025
UR  - https://doi.org/10.30993/jicab.v3i1.497
ER  -

Lisensi

CC BY NC