Audit jurisdictional claim in a sacred arena: a redefinition of Shariah audit

Purpose The growing Islamic finance industry lacks an agreed definition for Shariah audit, creating uncertainty for practitioners, regulators and educators, and hindering the field’s professionalisation. This paper aims to systematically evaluate existing definitions and propose expert-validated theoretical and professional work definitions for Shariah audit. Design/methodology/approach This paper uses Podsakoff et al.’s (2016) four-stage process in developing the definition. It qualitatively analyses existing Shariah audit definitions obtained through a literature review. A ranking-type fuzzy Delphi method is employed to quantitatively analyse 32 experts’ agreement levels to establish a consensus on proposed Shariah audit definitions. Findings The literature review identifies and evaluates 29 existing definitions, leading to the proposition of theoretical and professional work definitions for Shariah audit. The fuzzy Delphi method establishes 94% expert consensus level for both the theoretical and professional work definitions, without the need for refinement. Research limitations/implications This study advances the literature on Shariah audit professionalisation by providing the first expert-validated definitions. These definitions clarify the boundary for jurisdictional control, regulation and education. The study is expected to stimulate further academic debate on Shariah audit definition. Originality/value This paper is the first to systematically develop and validate Shariah audit definitions through expert consensus. The definitions provide actionable foundations for regulatory frameworks, professional standards and Shariah audit education.