Applicability of COSO internal control framework on Islamic financial transactions: case study: murabaha transaction
The internal control system is designed as comprising technical practices to prevent or detect accounting errors or loss of assets. However, the scandals and collapse of the financial institutions in recent years has asserted the importance of the internal control system. This study aims to develop an internal control framework that can be applied to the Islamic financial transactions. COSO framework is a regular internal control designed for the financial organisations commonly to realise their objectives about the effectiveness and efficiency, reliable financial reporting and compliance with the laws and regulation ...
COSO framework , Islamic financial transactions , Murabaha
Abdi, A. A. (2017). Applicability of COSO internal control framework on Islamic financial transactions: case study: murabaha transaction (Master dissertation). INCEIF, Kuala Lumpur. Retrieved from https://ikr.inceif.org/handle/INCEIF/2745