Ruling on the Use of Non-Statistical Sampling Methodes in Sharia Auditing in Islamic Banks: A Jurisprudentiel Principles Study

Abstract

This study aims to elucidate Islamic Shariah ruling on the use of non-statistical sampling methods in Islamic banks and the evidence supporting this practice, with a purpose of promoting acceptance and reliable confidence in using such method with all its implications in banking operations. The study consists of an introduction, five sections, and a conclusion. Section one discussed relevant concepts and terminologies. Section two dealt with the perceptions and procedures of sampling and model sales in Islamic banks. Section three presented the Shariah evidence and jurisprudential principles that underpin the rulings on sampling and model sales in Islam. Section four examined the ruling on the use of sampling methods in Islamic banks. Section five explored the applications of statistical sampling in Islamic banks. The study key findings revealed that using non-statistical sampling methods in Shariah control and auditing within Islamic banks was of paramount importance, highlighting the availability of Shariah evidence supporting this practice from the Holy Quran, the Sunnah, certain jurisprudential principles, and some analogical examples from jurisprudential issues like model sales and sales by description, indicating the permissibility of using this method in such operations.