In the planning stage, the SCF should understand the regulatory requirements, the resolutions of Internal Shari’ah Supervision Committee(“ISSC Resolutions”) that relates to SCF, Shari’ah Non-Compliance (“SNC”) risks, compliance obligations, processes, policies and procedures, and related internal controls, including identifying and documenting known and self-identified issues. Subsequently, the SCF should send a memo outlining the reason for the review, scope, planned timeline and other terms of the scheduled review exercise to the relevant parties, including those departments or sections directly impacted by the review, prior to the commencement of the field review.