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سياق البرنامج
This workshop is part of the Core Practitioner Suite and addresses a critical assurance function within Islamic financial institutions. Risk-based Shari’ah audit has become the recognised standard of practice, replacing procedural checklists with risk-driven, analytically supported audit methodologies.

Why This Programme Matters
Shari’ah non-compliance is a distinct risk category that must be managed through a structured audit framework. This workshop equips practitioners with the methodology, tools, and analytical capabilities to design and execute effective Shari’ah audit engagements — integrating technology and cross-functional coordination to achieve appropriate assurance coverage.

Programme Approach
Delivered in English over two days in a hybrid format. Combines presentations, case studies, group discussion, and concept checkers.

Day 1: Foundations of Risk-Based Shari’ah Audit

• Introduction to audit and its role in assurance within Islamic financial institutions
• Shari’ah audit: purpose, scope, and reasonable assurance concept
• Audit risk, procedures, and planning
• Assurance engagements applicable to Shari’ah audit
• Risk-based Shari’ah audit framework and methodology
• Types of audit opinions and reports in a Shari’ah context

Day 2: Technology and Analytics in Shari’ah Audit

• Role of technology in modern Shari’ah audit practice
• Use of data analytics for risk identification and audit planning
• Application of audit tools and automated techniques in Shari’ah audit execution
• Practical examples of technology-enabled Shari’ah audit

Progression Pathway
An intermediate-to-advanced specialist workshop. Participants should have prior exposure to Shari’ah governance concepts. Complements the Mastering Products Structuring workshop (WS7) and governance programmes.