Sharia Auditing

Course unit title

Sharia Auditing

Course unit code

AKA305

Type of course unit (compulsory, optional)

Optional

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Year of study when the course unit is delivered

(if applicable)

Semester/trimester when the course unit is delivered

 6

Number of ECTS credits allocated

 4.8

Name of lecturer(s)

Noven Suprayogi, SE, M.Si, Ak, CA, SAS

Dina Fitrisia Septiarini, SE, MM, Ak, CIFP, SAS

Dian Filianti, SE, M.Acc

Vicky Vendy, S.Ak, M.ACC

Learning outcomes of the course unit

Students are able to prepare planning documents for sharia compliance audits in sharia financial institutions in accordance with standards set by AAOIFI and related regulations

Mode of delivery (face-to-face, distance learning)

Face-to-face, distance learning

Prerequisites and co-requisites (if applicable)

 AKI202

Course content

This course discusses the basic principles of auditing, the basic concepts of sharia compliance auditing, sharia compliance audit planning documents, and technical implementation and reporting of sharia compliance audits in sharia financial institutions

Recommended or required

reading and other learning resources/tools

Ahcene Lahsasna. Shariah Auditing in Islamic Finance

· Shariah Audit in Islamic Finance, Ahcene Lahsasna, IBFIM, 2016

· Shariah Non-Compliance Risk Management and Legal Documentation in Islamic Finance, Ahcene Lahsasna, 2014

Planned learning activities and teaching methods

Collaborative Learning

Language of instruction

Language

Assessment methods and criteria

Mid Test, Final Test, Assignments, Soft Skills, and Class Participation