---
title: "AAOIFI Auditing Standards (ASIFI) — KYE Protocol™ coverage"
description: "AAOIFI Auditing Standards (ASIFI) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/aaoifi-auditing-standards/
lang: en
source: "KYE Protocol"
---

> AAOIFI Auditing Standards (ASIFI) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

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

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| Auditing Standards (ASIFI) | 7 | 2 | 4 | 0 | 0 | **67%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `aaoifi-auditing-standards.ASIFI1` | ASIFI 1 — Objective and Principles of Auditing | designed | **audit\_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.ASIFI2` | ASIFI 2 — The Auditor's Report | designed | **audit\_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.ASIFI3` | ASIFI 3 — Terms of Audit Engagement | designed | **audit\_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.ASIFI4` | ASIFI 4 — Testing for Compliance with Shariah Rules and Principles by an External Auditor | designed | **audit\_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.ASIFI5` | ASIFI 5 — The Auditor's Responsibility to Consider Fraud and Error | enforced | **audit\_events**: `kye.evidence.pack.v1`, `kye.compliance.attestation.v1` **engines**: `internal`, `internal` **constitution\_refs**: `constitution/21-DELEGATED-AUDITABILITY.md` |
| `aaoifi-auditing-standards.ASIFI6` | Audit documentation and evidence retention | enforced | **audit\_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.ASIFI7` | Substantive Shariah-compliance audit opinion | out-of-scope | _(no enforcement cited)_ |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).