This study is designed to involve the whole population of Islamic banks in Malaysia. As of 30 June 2011, there is
a total of 17 Islamic banks in Malaysia that consist of 11 local and 6 foreign banks as recorded in the data obtained
from Central Bank (BNM) website at www.bnm.gov.my. The respondents for this survey are chosen randomly from
managerial to official levels in the Internal Audit Department, Risk Management Department and Compliance
Department at the headquarters of the banks which are located in Klang Valley. In fact, the participants in this study
are chosen arbitrarily for their unique characteristics or their experiences, attitudes or perceptions and are in the best
position to provide the information required