THE TRANSFORMATIVE IMPACT OF DIGITALIZATION ON ISLAMIC BANKING AND THE EVOLVING ROLE OF AUDIT

Abstract

The rapid digitalization of the financial sector presents both opportunities and challenges for Islamic banks, institutions operating under the principles of Sharia law. This necessitates a fundamental shift in the audit landscape to ensure not only financial integrity but also adherence to Islamic ethical and legal standards within increasingly complex digital environments. This article provides a comprehensive understanding of the current and future trajectory of Islamic banking audit in the digital age.