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Audit Program

Audit Program Name Audit Program Code Audit Program Type

Shariah Audit - 1 SH-900 Item Base


Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base


Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base


Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base


Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base


Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base
Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base

Shariah Audit - 1 SH-900 Item Base


EP Activity

EP Activity Name

Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah

Ijarah

Ijarah

Ijarah

Ijarah

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha
Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Dimishing Musharakaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha
Murabaha

Murabaha
Murabaha

Murabaha

Murabaha

Murabaha

Istisna

Istisna

Istisna

Istisna
Istisna
Istisna
Istisna
Istisna
Istisna

Istisna

Istisna

Istisna

Istisna
EP Activity Long Name

Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah

Ijarah

Ijarah

Ijarah

Ijarah

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha
Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Dimishing Musharakaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha
Murabaha

Murabaha
Murabaha

Murabaha

Murabaha

Murabaha

Istisna

Istisna

Istisna

Istisna
Istisna
Istisna
Istisna
Istisna
Istisna

Istisna

Istisna

Istisna

Istisna
EP Activity Code Data Set

01
01
01
01
01
01
01
01
01
01
01
01
01

01

01

01

01

02

02

02

02

02

02

02

02
02

02

02

02

02

05

05

05

05

05

05

05

05

05

05
05

05
05

05

05

05

06

06

06

06
06
06
06
06
06

06

06

06

06
EP Strata

EP Strata Name

Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah

Ijarah

Ijarah

Ijarah

Ijarah

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha
Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Dimishing Musharakaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha
Murabaha

Murabaha
Murabaha

Murabaha

Murabaha

Murabaha

Istisna

Istisna

Istisna

Istisna
Istisna
Istisna
Istisna
Istisna
Istisna

Istisna

Istisna

Istisna

Istisna
EP Strata Long Name

Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah
Ijarah

Ijarah

Ijarah

Ijarah

Ijarah

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha
Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Diminishing Musharakaha

Dimishing Musharakaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha

Murabaha
Murabaha

Murabaha
Murabaha

Murabaha

Murabaha

Murabaha

Istisna

Istisna

Istisna

Istisna
Istisna
Istisna
Istisna
Istisna
Istisna

Istisna

Istisna

Istisna

Istisna
Test

Check List Descrip

Ensure that Product being offered is shariah compliant including but not limit
All or part of processess, procedures and documentation
Product developed must not contradict to any of SBP applica
Staff do not have sufficient training to eliminate the risk of no
Staff do not have sufficient knowledge to eliminate the risks of sh
Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transac
Process of identifying shariah non-
Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transac
Check Asset Purchase Price date ensures that date menti
Check that under Ijara Agreement, ownership related
Check that under DM Agreements, ownership related expenses are shared between lessor and the lesseee
Check that As per BPRD Circular No. 12 of 2007 clause 3 point # (v) wherein All charges, other than mark-up, including fees/p
customers
Check that security deposit at the
obtained timeijarah
against of entering into agreement.
is not placed in Islamic All
PLSsuch charges
account shall be by
as required locked and2/3
clause their upfront2f
of section
deposit provided by the customer on trust which cannot be invested or bank must obtain the permission o
Check that in rental calculations, margin over KIBOR rem

Check that rentals are not charged to customers where assets remain und

Check that Rentals are not deducted for the period car was in bank's

Check that asset being sold to customer has a separate relationship through an undertaking as

Ensure that Product being offered is shariah compliant including but not limit

All or part of processess, procedures and documentation

Product developed must not contradict to any of SBP applica

Process of identifying shariah non-

Staff do not have sufficient training to eliminate the risk of no

Staff do not have sufficient knowledge to eliminate the risks of sh

Make sure that IBD has proper mechanism to identify training needs of staff involved in Diminshing Musharaka

Check that under DM Agreement, ownership related expens


Check that As per BPRD Circular No. 12 of 2007 clause 3 point # (v) wherein All charges, other than mark-up, including fees/p
customers at the time of entering into agreement. All such charges shall be locked and their upfront f

Check that in rental calculations, margin over KIBOR rem

Check that rentals are not charged to customers where assets remain und

Check that Rentals are not deducted for the period car was in bank's custody

Check that asset being sold to customer has a separate relationship through an undertaking a

Ensure that Product being offered is shariah compliant including but not limit

All or part of processess, procedures and documentation

Product developed must not contradict to any of SBP applica

Process of identifying shariah non-

Staff do not have sufficient training to eliminate the risk of no

Staff do not have sufficient knowledge to eliminate the risks of sh

Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transac

Check that all transaction processed are in accordence with shar

Ensure that a proper check and balance exists on documentations. And trasn

Check that all deviations are approval from the shariah advisor, and verify that D
Ensure that Assets were in the possession of Bank at the tim
in Physical Posession ve
a)Telephonic
Process of identifying Confirm
shariah non-
b) Physcial Confirma
in Constructive Pose
a)Telephonic Confirm
b) Physcial Confirma
Incase Gaps were identified in Ownership/Resale it m
a)Time gap between taking possession o
b)Time gap must be with
To ensure theinevidence
the limitofpresc
Ow
a)3rd Party Evidence (invoices /
b)Internal Evidence (PO, Processing d
Ensure that Assets were Qualified , Quantified a

Check Transaction Documents are properly signed off and

Ensure that Product being offered is shariah compliant including but not limit

All or part of processess, procedures and documentation

Product developed must not contradict to any of SBP applica

Process of identifying shariah non-


Staff do not have sufficient training to eliminate the risk of no
Staff do not have sufficient knowledge to eliminate the risks of sh
Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transac
Was the subject matter Sharia
Had initially any Master Istisna Agreement signed be

Is there any agency agreement between the bank and the man

Did the bank had received the goods in its possession before the goods

Was (Takaful) obtained to cover the risk of D

Identification of Istisna goods at the ti


Check List Tool Tip

Ensure that Product being offered is shariah compliant including but not limited to product specification, cont
All or part of processess, procedures and documentation are approved/vetted by shariah
Product developed must not contradict to any of SBP applicable guideline, shariah advisor's i
Staff do not have sufficient training to eliminate the risk of non shariah compliance(Document
Staff do not have sufficient knowledge to eliminate the risks of shariah compliance(Knowledge ap
Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transactions and its sufficiency
approved by SA.
Make sure that Identified Non shariah compliant transactions are properly reported and final verdict o
Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transactions and its sufficiency
approved by SA.
Check Asset Purchase Price date ensures that date mentioned on Offer letter is of prior th
Check that under Ijara Agreement, ownership related expenses are borned by lessor (I
Check that under DM Agreements, ownership related expenses are shared between lessor and the lesseee in proportion to
Check that As per BPRD Circular No. 12 of 2007 clause 3 point # (v) wherein Allof
No. 02 charges, other3/1/12
2013 clause than mark-up, including fees/pr
banks/DFIs should be determined and clearly disclosed to the customers at the time of entering
Check that security deposit obtained against ijarah is not placed in Islamic PLS account as required into
byagreement. Allsection
clause 2/3 of such ch2
disclosure shall be made and agreed with the customers in the Finance Agreemen
standard # 9 of AAOIFI which require the bank to keep the security deposit provided by the customer on trust which cann
permission of the customer to invest it on the basis of Murabaha between the customer an
Check that in rental calculations, margin over KIBOR remains fixed over the tenor of fina

Check that rentals are not charged to customers where assets remain undleivered or is not usable due to

Check that Rentals are not deducted for the period car was in bank's custody till final settlement when
Check that asset being sold to customer has a separate relationship through an undertaking as any clause with regarads
agreement.
Ensure that Product being offered is shariah compliant including but not limited to product specification, cont

All or part of processess, procedures and documentation are approved/vetted by shariah

Product developed must not contradict to any of SBP applicable guideline, shariah advisor's i

Make sure that Identified Non shariah compliant transactions are properly reported and final verdict o

Staff do not have sufficient training to eliminate the risk of non shariah compliance(Document

Staff do not have sufficient knowledge to eliminate the risks of shariah compliance(Knowledge ap
Make sure that IBD has proper mechanism to identify training needs of staff involved in Diminshing Musharakah Transactions
training material is approved by SA.
Check that under DM Agreement, ownership related expenses are borned as per their invest
Check that As per BPRD Circular No. 12 of 2007 clause 3 point # (v) wherein All charges, other than mark-up, including fees/pr
banks/DFIs should be determined and clearly disclosed to the customers at the time of entering into agreement. All such ch
disclosure shall be made and agreed with the customers in the Finance Agreemen

Check that rentals are not charged to customers where assets remain undleivered or is not usable due to

Check that Rentals are not deducted for the period car was in bank's custody till final settlement when a car i

Check that asset being sold to customer has a separate relationship through an undertaking as any clause with regarads to sa

Ensure that Product being offered is shariah compliant including but not limited to product specification, cont

All or part of processess, procedures and documentation are approved/vetted by shariah

Product developed must not contradict to any of SBP applicable guideline, shariah advisor's i

Make sure that Identified Non shariah compliant transactions are properly reported and final verdict o

Staff do not have sufficient training to eliminate the risk of non shariah compliance(Document

Staff do not have sufficient knowledge to eliminate the risks of shariah compliance(Knowledge ap

Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transactions and its sufficiency
approved by SA.

Check that all transaction processed are in accordence with shariah guidelines and process flow a

Ensure that a proper check and balance exists on documentations. And trasnactions are executed in accorda

Check that all deviations are approval from the shariah advisor, and verify that Deviations approval is taken befo
Ensure that Assets were in the possession of Bank at the time of Sale(Ref Sec 3/1/1 Shariah
in Physical Posession verify via
Make sure that Identified Non shariah complianta)Telephonic
transactions Confirmation
are properly reported and final verdict o
b) Physcial Confirmation
in Constructive Posession
a)Telephonic Confirmation
b) Physcial Confirmation
Incase Gaps were identified in Ownership/Resale it must be Justifiable. To ensure ch
a)Time gap between taking possession of the goods and Resale
b)Time gapmust be with
To ensure theinevidence
the limit of
presecribed
Ownershipbycheck:
the process flow.
a)3rd Party Evidence (invoices / Receipts/ GRNs)
b)Internal Evidence (PO, Processing dates on internal Docs)
Ensure that Assets were Qualified , Quantified and Specified at the time of sale.

Check Transaction Documents are properly signed off and in sequence as prescribed in pro

Ensure that Product being offered is shariah compliant including but not limited to product specification, cont

All or part of processess, procedures and documentation are approved/vetted by shariah

Product developed must not contradict to any of SBP applicable guideline, shariah advisor's i

Make sure that Identified Non shariah compliant transactions are properly reported and final verdict o
Staff do not have sufficient training to eliminate the risk of non shariah compliance(Document
Staff do not have sufficient knowledge to eliminate the risks of shariah compliance(Knowledge ap
Make sure that IBD has proper mechanism to identify training needs of staff involved in Ijarah Transactions and its sufficiency
approved by SA.
Was the subject matter Shariah compliant?
Had initially any Master Istisna Agreement signed between the Bank and the Custom

Is there any agency agreement between the bank and the manufacturer to sell the goods on b

Did the bank had received the goods in its possession before the goods were sold to third party?(Check

Was (Takaful) obtained to cover the risk of Destruction or loss of Goods?

Identification of Istisna goods at the time of signing of GRN


Check List Code Category Risk Control of Risk Status Mandatory On-Site/Off-Site

1 Active Yes Offsite


2 Active Yes Offsite
3 Active Yes Offsite
4 Active Yes Offsite
5 Active Yes Offsite
6 Active Yes Offsite
7 Active Yes Offsite
8 Active Yes Offsite
9 Active Yes Offsite
10 Active Yes Offsite
11 Active Yes Offsite
12 Active Yes Offsite
13 Active Yes Offsite

14 Active Yes Offsite

15 Active Yes Offsite

16 Active Yes Offsite

17 Active Yes Offsite

18 Active Yes Offsite

19 Active Yes Offsite

20 Active Yes Offsite

21 Active Yes Offsite

22 Active Yes Offsite

23 Active Yes Offsite

24 Active Yes Offsite

26 Active Yes Offsite


27 Active Yes Offsite

28 Active Yes Offsite

29 Active Yes Offsite

30 Active Yes Offsite

31 Active Yes Offsite

32 Active Yes Offsite

33 Active Yes Offsite

34 Active Yes Offsite

35 Active Yes Offsite

36 Active Yes Offsite

37 Active Yes Offsite

38 Active Yes Offsite

39 Active Yes Offsite

40 Active Yes Offsite

41 Active Yes Offsite


42 Active Yes Offsite

43 Active Yes Offsite


44 Active Yes Offsite

45 Active Yes Offsite

46 Active Yes Offsite

47 Active Yes Offsite

48 Active Yes Offsite

49 Active Yes Offsite

50 Active Yes Offsite

51 Active Yes Offsite


52 Active Yes Offsite
53 Active Yes Offsite
54 Active Yes Offsite
55 Active Yes Offsite
56 Active Yes Offsite

57 Active Yes Offsite

58 Active Yes Offsite

59 Active Yes Offsite

60 Active Yes Offsite


ICFR Mapped ICFR Chapter Diarizable

No
No
No
No
No
No
No
No
No
No
No
No
No

No

No

No

No

No

No

No

No

No

No

No

No
No

No

No

No

No

No

No

No

No

No

No

No

No

No

No
No

No
No

No

No

No

No

No

No

No
No
No
No
No
No

No

No

No

No
Standard Observation Level 1

Observation Name

Shariah Compliant Product in line


Approved processess and procedures.
Compliance of product feature with the SBP guideline and Shariah Advisor instruction.
No sufficient training
No sufficient knowledge
Shariah board approved training mechanism
Adherence of shariah advisor verdict
Training material approved by SB
Prior offer and acceptance of asset purchase
Adherence of Ijarah aggrement
Adherence of SBP guideline
Adherence of SBP guideline
Adherence of AOOFI shariah standard guideline

Adherence of Ijarah agreement

Adherence of Ijarah agreement

Adherence of Ijarah agreement

Adherence of Ijarah undertaking

Shariah Compliant Product

Approved processess and procedures.

Adherence of SBP guideline

Adherence of shariah advisor verdict

No sufficient training

No sufficient knowledge

Training material approved by SB

Adherence of DM aggrement
Adherence of SBP guideline

Adherence of DM agreement

Adherence of DM agreement

Adherence of DM agreement

Adherence of DM related undertaking

Shariah Compliant Product

Approved processess and procedures.

Adherence of shariah advisor verdict

Adherence of shariah advisor verdict

No sufficient training

No sufficient knowledge

Training need ananlysis

Approved processess and procedures.

Approved shariah guidelines

Transaction exception approval of Shariah Advisor.


Reporting of shariah non-compliant transactions

Adherence of AOOFI shariah standard guideline


Transaction as per approveed process flow.

Transaction as per approveed process flow.

Transaction as per policy guideline.

Transaction as per approveed process flow.

Shariah Compliant Product

Approved processess and procedures.

Adherence of SBP guideline

Adherence of shariah advisor verdict


No sufficient training
No sufficient knowledge
Training need ananlysis
Shariah Compliant Product
Adherence of Istisna agreement

Adherence of Istisna agreement

Adherence of Istisna agreement

Adherence of Istisna agreement

Adherence of Istisna agreement


Observation Custome Code

Obs-1
Obs-2
Obs-3
Obs-4
Obs-5
Obs-6
Obs-7
Obs-8
Obs-9
Obs-10
Obs-11
Obs-12
Obs-13

Obs-14

Obs-15

Obs-16

Obs-17

Obs-18

Obs-19

Obs-20

Obs-21

Obs-22

Obs-23

Obs-24

Obs-26
Obs-27

Obs-28

Obs-29

Obs-30

Obs-31

Obs-32

Obs-33

Obs-34

Obs-35

Obs-36

Obs-37

Obs-38

Obs-39

Obs-40

Obs-41
Obs-42

Obs-43
Obs-44

Obs-45

Obs-46

Obs-47

Obs-48

Obs-49

Obs-50

Obs-51
Obs-52
Obs-53
Obs-54
Obs-55
Obs-56

Obs-57

Obs-58

Obs-59

Obs-60
Standard Observation Level 2

Observation Name Observation Custome Code

Level 2 1
Level 3 2
Level 4 3
Level 5 4
Level 6 5
Level 7 6
Level 8 7
Level 9 8
Level 10 9
Level 11 10
Level 12 11
Level 13 12
Level 14 13

Level 15 14

Level 16 15

Level 17 16

Level 18 17

Level 19 18

Level 20 19

Level 21 20

Level 22 21

Level 23 22

Level 24 23

Level 25 24

Level 27 26
Level 28 27

Level 29 28

Level 30 29

Level 31 30

Level 32 31

Level 33 32

Level 34 33

Level 35 34

Level 36 35

Level 37 36

Level 38 37

Level 39 38

Level 40 39

Level 41 40

Level 42 41
Level 43 42

Level 44 43
Level 45 44

Level 46 45

Level 47 46

Level 48 47

Level 49 48

Level 50 49

Level 51 50

Level 52 51
Level 53 52
Level 54 53
Level 55 54
Level 56 55
Level 57 56

Level 58 57

Level 59 58

Level 60 59

Level 61 60
Standard Observation Level 3

Observation Name

Shariah Compliant Product in line


Approved processess and procedures.
Compliance of product feature with the SBP guideline and Shariah Advisor instruction.
No sufficient training
No sufficient knowledge
Shariah board approved training mechanism
Adherence of shariah advisor verdict
Training material approved by SB
Prior offer and acceptance of asset purchase
Adherence of Ijarah aggrement
Adherence of SBP guideline
Adherence of SBP guideline
Adherence of AOOFI shariah standard guideline

Adherence of Ijarah agreement

Adherence of Ijarah agreement

Adherence of Ijarah agreement

Adherence of Ijarah undertaking

Shariah Compliant Product

Approved processess and procedures.

Adherence of SBP guideline

Adherence of shariah advisor verdict

No sufficient training

No sufficient knowledge

Training material approved by SB

Adherence of DM aggrement
Adherence of SBP guideline

Adherence of DM agreement

Adherence of DM agreement

Adherence of DM agreement

Adherence of DM related undertaking

Shariah Compliant Product

Approved processess and procedures.

Adherence of shariah advisor verdict

Adherence of shariah advisor verdict

No sufficient training

No sufficient knowledge

Training need ananlysis

Approved processess and procedures.

Approved shariah guidelines

Transaction exception approval of Shariah Advisor.


Reporting of shariah non-compliant transactions

Adherence of AOOFI shariah standard guideline


Transaction as per approveed process flow.

Transaction as per approveed process flow.

Transaction as per policy guideline.

Transaction as per approveed process flow.

Shariah Compliant Product

Approved processess and procedures.

Adherence of SBP guideline

Adherence of shariah advisor verdict


No sufficient training
No sufficient knowledge
Training need ananlysis
Shariah Compliant Product
Adherence of Istisna agreement

Adherence of Istisna agreement

Adherence of Istisna agreement

Adherence of Istisna agreement

Adherence of Istisna agreement


Standard Observation Level 4

Observation Custome Code Observation Name

Obs-1 Please enter Exception


Obs-2 Please enter Exception
Obs-3 Please enter Exception
Obs-4 Please enter Exception
Obs-5 Please enter Exception
Obs-6 Please enter Exception
Obs-7 Please enter Exception
Obs-8 Please enter Exception
Obs-9 Please enter Exception
Obs-10 Please enter Exception
Obs-11 Please enter Exception
Obs-12 Please enter Exception
Obs-13 Please enter Exception
Obs-14 Please enter Exception

Obs-15 Please enter Exception

Obs-16 Please enter Exception


Obs-17 Please enter Exception
Obs-18 Please enter Exception

Obs-19 Please enter Exception

Obs-20 Please enter Exception

Obs-21 Please enter Exception

Obs-22 Please enter Exception

Obs-23 Please enter Exception


Obs-24 Please enter Exception
Obs-26 Please enter Exception
Obs-27 Please enter Exception

Obs-28 Please enter Exception

Obs-29 Please enter Exception

Obs-30 Please enter Exception

Obs-31 Please enter Exception

Obs-32 Please enter Exception

Obs-33 Please enter Exception

Obs-34 Please enter Exception

Obs-35 Please enter Exception

Obs-36 Please enter Exception

Obs-37 Please enter Exception

Obs-38 Please enter Exception

Obs-39 Please enter Exception

Obs-40 Please enter Exception

Obs-41 Please enter Exception


Obs-42 Please enter Exception

Obs-43 Please enter Exception


Obs-44 Please enter Exception
Obs-45 Please enter Exception

Obs-46 Please enter Exception

Obs-47 Please enter Exception

Obs-48 Please enter Exception

Obs-49 Please enter Exception

Obs-50 Please enter Exception


Obs-51 Please enter Exception
Obs-52 Please enter Exception
Obs-53 Please enter Exception
Obs-54 Please enter Exception
Obs-55 Please enter Exception
Obs-56 Please enter Exception
Obs-57 Please enter Exception

Obs-58 Please enter Exception

Obs-59 Please enter Exception

Obs-60 Please enter Exception


Observation Custome Code

1
2
3
4
5
6
7
8
9
10
11
12
13

14

15

16

17

18

19

20

21

22

23

24

26
27

28

29

30

31

32

33

34

35

36

37

38

39

40

41
42

43
44

45

46

47

48

49

50

51
52
53
54
55
56

57

58

59

60