The Internal Shari’a reviewer in an insurance licensee, dealing with Islamic products and services, is responsible for the examination of the extent of an insurance licensee compliance, in all its activities, with the Shari’a. This examination includes contracts, agreements, policies, products, transactions memorandum and articles of association, financial statements, reports (especially internal audit and central bank inspection), circulars etc. The objective of the internal Shari’a review is to ensure that the activities carried out by an insurance licensee do not contravene the Shari’a. This role is outlined in more detail in Paragraph AU-1.2.11B.