‹ SG-5.1.2 SG-5.2 Roles and Responsibilities of Independent External Shari'a Compliance Audit › SG-5.1.3 The IESCA must be adequately resourced with proficient staff having the relevant qualification and experience. August 2017 ‹ SG-5.1.2 SG-5.2 Roles and Responsibilities of Independent External Shari'a Compliance Audit ›