{"id":2138,"date":"2026-03-30T23:52:01","date_gmt":"2026-03-30T23:52:01","guid":{"rendered":"https:\/\/cis.aaoifi.com\/capacity-building\/risk-based-shariah-audit"},"modified":"2026-05-22T14:19:04","modified_gmt":"2026-05-22T14:19:04","slug":"risk-based-shariah-audit","status":"publish","type":"cb_programme","link":"https:\/\/cis.aaoifi.com\/ru\/capacity-building\/risk-based-shariah-audit\/","title":{"rendered":"\u0428\u0430\u0440\u0438\u0430\u0442\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0440\u0438\u0441\u043a-\u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0445\u043e\u0434\u0430"},"content":{"rendered":"<p><strong>\u041a\u043e\u043d\u0442\u0435\u043a\u0441\u0442 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u044b<\/strong><br \/>This workshop is part of the <em>Core Practitioner Suite<\/em> and addresses a critical assurance function within Islamic financial institutions. Risk-based Shari&#8217;ah audit has become the recognised standard of practice, replacing procedural checklists with risk-driven, analytically supported audit methodologies.<\/p>\n<p><strong>Why This Programme Matters<\/strong><br \/>Shari&#8217;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&#8217;ah audit engagements \u2014 integrating technology and cross-functional coordination to achieve appropriate assurance coverage.<\/p>\n<p><strong>Programme Approach<\/strong><br \/>Delivered in English over two days in a hybrid format. Combines presentations, case studies, group discussion, and concept checkers.<\/p>\n<h4>Day 1: Foundations of Risk-Based Shari&#8217;ah Audit<\/h4>\n<ul>\n<li>Introduction to audit and its role in assurance within Islamic financial institutions<\/li>\n<li>Shari&#8217;ah audit: purpose, scope, and reasonable assurance concept<\/li>\n<li>Audit risk, procedures, and planning<\/li>\n<li>Assurance engagements applicable to Shari&#8217;ah audit<\/li>\n<li>Risk-based Shari&#8217;ah audit framework and methodology<\/li>\n<li>Types of audit opinions and reports in a Shari&#8217;ah context<\/li>\n<\/ul>\n<h4>Day 2: Technology and Analytics in Shari&#8217;ah Audit<\/h4>\n<ul>\n<li>Role of technology in modern Shari&#8217;ah audit practice<\/li>\n<li>Use of data analytics for risk identification and audit planning<\/li>\n<li>Application of audit tools and automated techniques in Shari&#8217;ah audit execution<\/li>\n<li>Practical examples of technology-enabled Shari&#8217;ah audit<\/li>\n<\/ul>\n<p><strong>Progression Pathway<\/strong><br \/>An intermediate-to-advanced specialist workshop. Participants should have prior exposure to Shari&#8217;ah governance concepts. Complements the Mastering Products Structuring workshop (WS7) and governance programmes.<\/p>","protected":false},"excerpt":{"rendered":"<p>Programme ContextThis workshop is part of the Core Practitioner Suite and addresses a critical assurance function within Islamic financial institutions. Risk-based Shari&#8217;ah audit has become the recognised standard of practice, replacing procedural checklists with risk-driven, analytically supported audit methodologies. Why This Programme MattersShari&#8217;ah non-compliance is a distinct risk category that must be managed through a [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"footnotes":""},"cb_programme_type":[129],"cb_topic":[],"cb_level":[220],"cb_duration":[],"cb_delivery_mode":[151],"cb_audience":[],"cb_language":[211],"class_list":["post-2138","cb_programme","type-cb_programme","status-publish","hentry","cb_programme_type-training-workshops","cb_level-intermediate-advanced","cb_delivery_mode-hybrid","cb_language-english"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_programme\/2138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_programme"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/types\/cb_programme"}],"version-history":[{"count":1,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_programme\/2138\/revisions"}],"predecessor-version":[{"id":2152,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_programme\/2138\/revisions\/2152"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=2138"}],"wp:term":[{"taxonomy":"cb_programme_type","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_programme_type?post=2138"},{"taxonomy":"cb_topic","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_topic?post=2138"},{"taxonomy":"cb_level","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_level?post=2138"},{"taxonomy":"cb_duration","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_duration?post=2138"},{"taxonomy":"cb_delivery_mode","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_delivery_mode?post=2138"},{"taxonomy":"cb_audience","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_audience?post=2138"},{"taxonomy":"cb_language","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/cb_language?post=2138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}