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

dc.contributor.author	Рамазанова, А.Т.
dc.date.accessioned	2026-04-09T06:49:19Z
dc.date.available	2026-04-09T06:49:19Z
dc.date.issued	2025
dc.identifier.isbn	978-601-08-5373-7
dc.identifier.uri	http://repository.enu.kz/handle/enu/31106
dc.description.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.	ru
dc.language.iso	en	ru
dc.publisher	Л.Н. Гумилев атындағы Еуразия ұлттық университеті	ru
dc.subject	traditional bank	ru
dc.subject	Islamic financial institution	ru
dc.subject	accounting system	ru
dc.subject	Islamic finance	ru
dc.subject	Ethical Principle	ru
dc.subject	Sharia law	ru
dc.title	THE TRANSFORMATIVE IMPACT OF DIGITALIZATION ON ISLAMIC BANKING AND THE EVOLVING ROLE OF AUDIT	ru
dc.type	Article	ru