The aim of this research was to investigate the impact of Shariah supervisory board characteristics (SSBC) on the Internal Shariah auditor Effectiveness (ISAE), and the role of Management Support as a Moderator in Islamic finance institutions in the United Arab Emirates. The selected characteristics were independence, competence, and size of SSB. A quantitative approach using Structural Equation Modelling (SEM) was utilized as the main research design. The actual survey questionnaire was collected from 365 respondents (Shariah Supervisory Board, Internal Shariah Auditor, Audit and governance committee, Accountants, Chief executive officers) and the data were analyzed using confirmatory factorial analysis (CFA) to determine the impact of SSBC on ISAE. The research results indicated the significant effects were independence (β =- 0.463, p..

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