Islamic banks are founded on the Shari’ah principle and any deviation from such principles in practice might affect the validity of its existence in the Islamic financial system. However, the level of Shari’ah compliance among Islamic banks was explored in prior research and results indicate that Islamic banks cannot perfectly comply with Islamic Shari’ah (Ullah, 2014). Among several reasons, Abbas et al.(2009) and Siddiqi (2006) indicated the existence of Shari’ah boards with religious scholars that could play a significant role in improving the compliance level among Islamic Banks. Siddiqi (2006) identified a few limitations in the Shari’ah supervisory practices that include lack of training in the practical application of Maqasid al-Shari’ah and the trend of focusing on duplicating conventional financial products through a kind of Islamic financial engineering.