Senior Auditor - Internal Shariah Audit

This role supports the Audit Manager and Head of Internal Shari’ah Audit (ISA) in preparing quarterly presentations for the Board Audit Committee, Internal Shari’ah Supervision Committee, and management reviews with the CEO. The position plays a vital role in examining and evaluating the adequacy and effectiveness of Shari’ah governance and internal controls across Islamic business units, branches, and departments. This includes ensuring compliance with resolutions, guidelines, and instructions issued by the Internal Shari’ah Supervision Committee and the Central Bank of UAE Higher Shari’ah Authority.

Key Responsibilities

- Conduct Shari’ah field audits and reviews according to the approved Internal Shari’ah Audit plan, covering Islamic products, services, and transactions. Maintain comprehensive audit work papers in line with the established audit program.

- Collaborate with the Audit Manager and Head ISA to plan Shari’ah audit coverage, documenting plans in the Audit Planning Memorandum (APM) and updating the audit program as needed.

- Lead a small Shari’ah audit team (2–3 members) as Auditor In-Charge for smaller branches or units, focusing on process reviews and effectively communicating findings to unit management to address deficiencies and identify improvement opportunities.

- Develop and present Shari’ah audit action plans during exit meetings to ensure mutual understanding of issues and agreement on corrective measures to prevent recurrence.

- Provide input during the Group Risk Assessment and Management (GRAM) and annual planning exercises for Shari’ah audit entities, based on evaluations of processes, activities, and systems related to Islamic products and services.

- Conduct regular follow-ups with management to ensure timely implementation of Shari’ah audit action plans.

- Coordinate with the Internal Audit team to exchange relevant information, findings, and reports.

- Contribute to the preparation of presentations for the Internal Shari’ah Supervision Committee meetings, including status reports on ISA action plans.

- Amend and circulate the Shari’ah audit plan under supervision when required.

- Serve as custodian of the GRAM score sheets, consolidating and maintaining them annually as directed.

- Participate in Audit Challenge sessions to provide quality assurance perspectives.

- Support the preparation of quarterly Board Audit Committee and Internal Audit Group Management by Objectives (IAG MBO) review presentations with inputs from Internal Audit.

- Assist in the preparation and consolidation of the Annual IAG Plan and in revising and maintaining the Internal Shari’ah Audit Manual.

- Manage and update the IAG intranet pages on the company’s intranet platform.

Required Qualifications

- Proven experience in conducting Shari’ah audits within Islamic financial institutions, with a strong understanding of Shari’ah governance frameworks and compliance requirements.

- Familiarity with risk-based auditing techniques and internal control evaluation.

- Ability to lead small audit teams and manage audit processes efficiently.

- Strong communication skills to liaise effectively with management and audit stakeholders.

- Detail-oriented with excellent organizational skills for maintaining audit documentation and reports.

Operating Environment and Working Relationships

This position operates independently of business groups, conducting Shari’ah audits across all applicable units and subsidiaries. Audits are performed using risk-based methodologies that adapt to the evolving requirements of the bank. Establishing good working relationships is essential to facilitate audit acceptance and the implementation of recommended improvements.

Problem Solving

The Shari’ah Auditor is responsible for resolving tactical issues related to audit findings by engaging with auditees, including unit managers and line managers at headquarters. Achieving full acceptance of findings is critical to ensuring corrective actions are taken promptly and effectively.

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This role offers the opportunity to contribute significantly to the integrity and compliance of Islamic banking operations through rigorous Shari’ah auditing and governance oversight.