Program Details

/Program Details
Program Details 2018-04-20T11:15:13+00:00

Master of Accounting and Syariah Audit


Programme Code: MQA/FA4489
Medium of instructions: English
Credit hours: 42
Programme Option: By Coursework

Background of the programme

Master of Accounting and Syariah Audit is a ground breaking program. Aligned to cater to demands by Muslims governments and institutions that want ethical graduates able to audit companies and ensure that their operations are in accordance to Islamic jurisprudence and commercial law.

Objectives of the programme

  • To produce graduates who are able to contribute to the development of the Accounting and Syariah Audit at the national and international levels.
  • Contribute to the development of the Accounting and Syariah Audit as an important factor in the economic growth in the country through human capital and research.
  • To increase the number of graduates who are visionary, possess good morals and have strong leadership skills in driving the development of the country.
  • To produce graduates who have the qualifications, abilities and capabilities in leading the organization based on the principles of Muamalat.
  • To position USIM as a leading educational and research institution in the field of Accounting and Syariah Audit.
  • Provide opportunities for graduates to become professionals in this field.

Programme Structure

Discipline Core Course (24 Credit Hours)

  • Accounting for Managers
  • Risk Management in Islamic Financial Institutions
  • Accounting and Reporting of Islamic Financial Transaction
  • Syariah Audit
  • Contemporary Issues in Taxation and Zakat Governance
  • Accounting Theory
  • Halal Audit and Assurance
  • Contemporary Issues in Accounting and Syariah Audit 

Discipline Elective Courses (Min.12 Credit Hours)

  • Auditing Information System
  • Money and Capital Market
  • Business Ethics and Corporate Governance
  • Research Methodology and Data Analysis
  • Strategic Management

Project Paper (6 Credit Hours)

  • Research Project


Accountant, Auditor, Internal Auditor, Corporate Executive, Corporate Communication Executive, Halal Product Executive, Officer in Private, Government and Statutory bodies

Academic Prospect

Doctor of Philosophy in Economics and Muamalat Administration and other equivalent programs

Admission to Master’s Degree by Coursework

  1. A bachelor’s degree in the field or related fields with a minimum CGPA of 2.50/4.00 or equivalent, as accepted by the Senate; or
  2. A bachelor’s degree in the field or related fields or equivalent with a minimum CGPA of 2.00/4.00 and not meeting a CGPA of 2.50/4.00, can be accepted subject to a minimum of 5 years working experience in the relevant field and rigorous internal assessment;or
  3. Candidates without a qualification in the related fields or working experience in the relevant fields must undergo appropriate prerequisite courses determined by the University and meet the minimum CGPA based on (1) to (2) above; or
  4. Other qualifications equivalent to a bachelor’s degree with honours AND relevant professional work experience.

            Note: 1-year work experience is equivalent to 0.05 CGPA

(1)  An applicant shall show evidence of proficiency in the English language based on the following criteria: 

  1. TOEFL minimum score of 180 (computer-based) or 64 (internet-based); or
  2. IELTS minimum score of Band 5; or
  3. MUET minimum score of Band 3; or
  4. graduated from institutions that use English as the main medium of instruction, AND will be required to seat for University English Proficiency Test (UEPT) with minimum score of Band 3; or
  5. graduated in the field of Teaching of English as a Second Language (TESL), English Language Studies (ELS) and equivalent from a university recognised by the Senate; or
  6. a native speaker of English.

(2)  Research-mode applicant who intends to write his/her thesis in Arabic will be required to fulfil the criteria as follows:

  1. TOEFL minimum score of 150 (computer-based) or 52 (internet-based); or
  2. IELTS minimum score of Band 4; or
  3. MUET minimum score of Band 2; or
  4. UEPT minimum score of Band 2.

(3)  An applicant who does not fulfil any of the criteria under (1) & (2) will be allowed to register conditionally and is required to fulfil any of the criteria under (1) or (2), within 12 months (for Master’s students) and 24 months (for Ph.D. students).

The university has the right to withdraw this offer or to terminate you from your study if you are found to suffer from or to be a carrier of contagious/infectious diseases, or to suffer from a medical condition requiring continuous medical care that will adversely affect your study at USIM.

(1) Communicable Disease

Type of Disease / Problem Example



  • Contagious
  • Difficult and require prolonged treatment
  • Expensive treatment
  • HIV / AIDS
  • Hepatitis B
  • Hepatitis C


  • Infectious
  • Treatable within certain period of time.
  • Tuberculosis


  • Infectious
  • Treatable within short period of time.
  • Malaria
  • Typhoid
  • Syphilis (VDRL)


  • Communicable Disease defined as epidemic by MOH
  • Japanese encephalitis,
  • SARS
  • Avian flu

(2)   Chronic Non-communicable Disease 

Type of Disease / Problem Example



  • Condition that can endanger to himself or others.

  • Recurring repeatedly and affecting his study

  • Epilepsy

  • Schizophrenia


  • Expected to be prolonged.

  • Obvious and serious symptoms.

  • Prolong treatment schedule.

  • Dialysis

  • Cancer


  • Addiction or drug abuse as stated in AUKU or Malaysian Law.

  • Drugs.

  • Drugs


  • Continuous medication.

  • No serious symptoms.

  • Treatment does not affect study

  • Hypertension

  • Diabetes Melitus


Applicants can apply via online at and fill the prescribed forms. Forms and supporting authenticated documents must then be submitted through online or mailed to the office.

For information related to visa and student pass, please refer to

Contact Us

Graduate School of Muamalat (GSM)
Faculty of Economics and Muamalat,
Universiti Sains Islam Malaysia (USIM)
71800 Bandar Baru Nilai, N.Sembilan, Malaysia

Tel : +606-797 8662/8663
Fax : +606-798 6302/6308  
E-mail :