6 - 8 Independence and Objectivity
• The organizational status of the Internal Shari’a revie shall be sufficient to
accomplish its responsibilities.
• The reviewers shall have full and continuous support of the management and
the BOD.
• The reviewers shall be objective in performing their duties.
The reviewers shall be: -
• Proficient and have appropriate educational background and training
relevant to internal Shari’a review.
• Comply with codes of ethics.
• Possess the discipline, knowledge and skills essential to perform their duties.
• Maintain technical competence through continuing education.
• Exercise due professional care in performing the internal Shari’a review.
17 Scope of Work
Encompass the examination and evaluation of the of the adequacy and
effectiveness of the IFI’s system of internal Shari’a control and the quality of
performance in carrying out assigned responsibilities.