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September 10, 2025Asian Journal of Management AnalyticsOpen Access

Literature Review: Risk-Based Audit Approach in Operational Auditing in Indonesian Islamic Banking Companies

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Authors

RMRenny MaisyarahMSMeilya Evita Syari

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Overview

Literature review highlights challenges and effectiveness of risk-based audits in Islamic banking, suggesting improvements in governance.

Key Points

  • The risk-based audit approach enhances audit quality and compliance with sharia principles, yet faces implementation challenges.
  • Limited auditor resources and infrastructure hinder the effectiveness of risk-based audits in Indonesian Islamic banking.
  • The review reveals that understanding sharia risk management is crucial for implementing successful risk-based audits.
  • Insights from the literature review can inform auditors and regulators about strengthening internal controls in Islamic banks.

Cite This Study

Maisyarah et al. (2025) studied this question.

synapsesocial.com/papers/68c1bd3254b1d3bfb60ee34ehttps://doi.org/10.55927/ajma.v4i3.15079
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