AbstractThe 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..