Peran dan Signifikansi Sistem Audit dalam Meningkatkan Transparansi dan Akuntabilitas pada Lembaga Keuangan Syariah

Abstract

The audit system in Islamic financial institutions plays a crucial role in ensuring transparency, accountability, and compliance with Islamic principles. With distinct characteristics compared to conventional financial institutions, Islamic audits face unique challenges, including the complexity of Islamic principles, the limitations of existing audit standards, and the difficulty in integrating financial audits with Islamic audits. This study employs a literature review method with a qualitative descriptive approach to analyze the fundamental concepts of the audit system, the structure and components of the audit, and the challenges faced. The findings suggest that Islamic auditors must possess a deep understanding of Islamic principles and accounting to ensure institutional compliance. Therefore, Islamic audits not only serve to assess the fairness of financial statements but also to maintain the operational integrity of Islamic financial institutions.