AAOIFI Auditing Standards (ASIFI)

AAOIFI Auditing Standards (ASIFI) — 67% of in-scope requirements covered.

7 requirements · 6 in scope (2 enforced · 4 designed) · 1 out-of-scope (outside KYE™’s authority layer). The 67% is weighted over the in-scope base.

Source: AAOIFI — Auditing Standards for Islamic Financial Institutions (ASIFI)

By category

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Auditing Standards (ASIFI)7240067%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
aaoifi-auditing-standards.ASIFI1ASIFI 1 — Objective and Principles of Auditingdesignedaudit_events: kye.replay.proof.v1, kye.compliance.attestation.v1, kye.evidence.pack.v1
engines: internal, internal
constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md, constitution/13-RESILIENCE-LOOP.md
aaoifi-auditing-standards.ASIFI2ASIFI 2 — The Auditor's Reportdesignedaudit_events: kye.replay.proof.v1, kye.compliance.attestation.v1, kye.evidence.pack.v1
engines: internal, internal
constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md, constitution/13-RESILIENCE-LOOP.md
aaoifi-auditing-standards.ASIFI3ASIFI 3 — Terms of Audit Engagementdesignedaudit_events: kye.compliance.attestation.v1, kye.replay.proof.v1
engines: internal, internal
constitution_refs: constitution/13-RESILIENCE-LOOP.md, constitution/21-DELEGATED-AUDITABILITY.md
aaoifi-auditing-standards.ASIFI4ASIFI 4 — Testing for Compliance with Shariah Rules and Principles by an External Auditordesignedaudit_events: kye.replay.proof.v1, kye.compliance.attestation.v1, kye.evidence.pack.v1
engines: internal, internal
constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md, constitution/13-RESILIENCE-LOOP.md
aaoifi-auditing-standards.ASIFI5ASIFI 5 — The Auditor's Responsibility to Consider Fraud and Errorenforcedaudit_events: kye.evidence.pack.v1, kye.compliance.attestation.v1
engines: internal, internal
constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md
aaoifi-auditing-standards.ASIFI6Audit documentation and evidence retentionenforcedaudit_events: kye.evidence.pack.v1, kye.replay.context_seal.v1, kye.compliance.attestation.v1
engines: internal, internal
constitution_refs: constitution/30-AUDIT-WORM-RETENTION.md, constitution/13-RESILIENCE-LOOP.md
aaoifi-auditing-standards.ASIFI7Substantive Shariah-compliance audit opinionout-of-scope(no enforcement cited)

Canonical KYE™ surfaces referenced on this page: KYE Protocol™.