AAOIFI Governance Standards (GSIFI)

AAOIFI Governance Standards (GSIFI) — 75% of in-scope requirements covered.

11 requirements · 10 in scope (5 enforced · 5 designed) · 1 out-of-scope (outside KYE™’s authority layer). The 75% is weighted over the in-scope base.

Source: AAOIFI — Governance Standards for Islamic Financial Institutions (GSIFI)

By category

Category	Reqs	Enforced	Designed	Advisory	Deferred	Coverage
Governance Standards (GSIFI)	11	5	5	0	0	75%

Every requirement → the KYE™ artefact that enforces it

ID	Title	Status	KYE™ enforcement
`aaoifi-governance-standards.GS1`	GSIFI 1 — Shariah Supervisory Board: appointment, composition and report	enforced	audit_events: `kye.compliance.attestation.v1` engines: `internal`, `internal` constitution_refs: `constitution/52-DELEGATED-AGENT-BINDING.md`, `constitution/00-INDEX.md`
`aaoifi-governance-standards.GS1b`	GSIFI 1 — Independence of the Shariah Supervisory Board	designed	audit_events: `kye.purpose.admissibility.v1`, `kye.compliance.attestation.v1` engines: `internal` constitution_refs: `constitution/52-DELEGATED-AGENT-BINDING.md`, `constitution/00-INDEX.md`
`aaoifi-governance-standards.GS2`	GSIFI 2 — Shariah Review	designed	audit_events: `kye.compliance.attestation.v1`, `kye.replay.proof.v1` engines: `internal`, `internal` constitution_refs: `constitution/13-RESILIENCE-LOOP.md`, `constitution/21-DELEGATED-AUDITABILITY.md`
`aaoifi-governance-standards.GS3`	GSIFI 3 — Internal Shariah Review / audit	designed	audit_events: `kye.replay.proof.v1`, `kye.compliance.attestation.v1`, `kye.evidence.pack.v1` engines: `internal`, `internal` constitution_refs: `constitution/21-DELEGATED-AUDITABILITY.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-governance-standards.GS4`	GSIFI 4 — Audit and Governance Committee	enforced	audit_events: `kye.evidence.pack.v1`, `kye.compliance.attestation.v1` engines: `internal`, `internal` constitution_refs: `constitution/21-DELEGATED-AUDITABILITY.md`
`aaoifi-governance-standards.GS5`	GSIFI 5 — Independence of the Shariah Supervisory Board (assurance)	designed	audit_events: `kye.purpose.admissibility.v1`, `kye.compliance.attestation.v1` engines: `internal` constitution_refs: `constitution/52-DELEGATED-AGENT-BINDING.md`, `constitution/00-INDEX.md`
`aaoifi-governance-standards.GS6`	GSIFI 6 — Statement on Governance Principles and Disclosure	enforced	audit_events: `kye.purpose.request.v1`, `kye.purpose.admissibility.v1`, `kye.evidence.decision_map.v1` engines: `internal`, `internal` constitution_refs: `constitution/12-PURPOSE-PERMISSION.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-governance-standards.GS7`	GSIFI 7 — Corporate Social Responsibility conduct and disclosure	designed	audit_events: `kye.purpose.admissibility.v1`, `kye.compliance.attestation.v1` engines: `internal` constitution_refs: `constitution/00-INDEX.md`, `constitution/21-DELEGATED-AUDITABILITY.md`
`aaoifi-governance-standards.GS8`	Issuance and disclosure of the Shariah Supervisory Board report	enforced	audit_events: `kye.evidence.pack.v1`, `kye.evidence.tool_call.v1`, `kye.replay.context_seal.v1` engines: `internal`, `internal` constitution_refs: `constitution/13-RESILIENCE-LOOP.md`, `constitution/12-PURPOSE-PERMISSION.md`
`aaoifi-governance-standards.GS9`	Documentation and retention of governance evidence	enforced	audit_events: `kye.evidence.pack.v1`, `kye.replay.context_seal.v1`, `kye.compliance.attestation.v1` engines: `internal`, `internal` constitution_refs: `constitution/30-AUDIT-WORM-RETENTION.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-governance-standards.GS10`	Substantive Shariah opinion underlying the SSB report	out-of-scope	(no enforcement cited)