The Role of Audit in Maintaining the Stability of the Islamic Banking System (BRK): A Literature Review

Abstract

This study aims to analyze the role of Sharia audit in maintaining the stability of the Islamic banking system through a literature review approach. The research employs a qualitative method using a library research technique, drawing data from academic journals, books, and other relevant publications. The findings indicate that Sharia audit plays a strategic role in ensuring compliance with Islamic principles (sharia compliance), strengthening sharia governance, and enhancing the effectiveness of internal control systems and risk management. Furthermore, Sharia audit contributes to improving transparency, accountability, and public trust in Islamic banks, which ultimately supports the overall stability of the banking system. It also plays a role in enhancing institutional resilience to economic crises, improving operational efficiency, and supporting continuous evaluation within Islamic banking systems. However, the implementation of Sharia audit still faces several challenges, including limited auditor competence, the absence of integrated audit standards, and the suboptimal utilization of digital technology. Therefore, strengthening efforts are required through improving the quality of human resources, developing regulatory frameworks, and integrating technology into the audit process. This study is expected to contribute to the development of more effective Sharia audit practices in supporting the sustainable stability of the Islamic banking system.