Extent of the Sharia Auditor's Commitment to Sharia Controls and Auditing Standards in Murabaha Activity and Its Impact on Customer Satisfaction (An Empirical Study on Jumhouria Bank)
Authors
Dr. Khaled Mohamed El-Tounsi / Dr. Mounir Ali El-Qahwash
Abstract
This study examines the impact of the Sharia auditor's commitment to Sharia controls and auditing standards in Murabaha transactions on customer satisfaction at Jumhouria Bank. Utilizing a descriptive-analytical approach, data was collected via a questionnaire to test hypotheses regarding the auditor's commitment, independence, and professional competence. The findings indicate a statistically significant impact of these dimensions on customer satisfaction, alongside identified gaps in auditor independence, competence, and practical compliance. The study recommends enhancing full independence for Sharia auditors and strict adherence to Sharia and professional regulations to ensure compliance and strengthen client trust.
Keywords
Sharia Audit - Murabaha Sale - Customer Satisfaction - Jumhouria Bank
How to cite
Dr. Khaled Mohamed El-Tounsi / Dr. Mounir Ali El-Qahwash (2024). Extent of the Sharia Auditor's Commitment to Sharia Controls and Auditing Standards in Murabaha Activity and Its Impact on Customer Satisfaction (An Empirical Study on Jumhouria Bank). Al-Afaq Scientific Journal, Volume 5, Issue 12.