Theoretical synthesis reveals an expanded operational auditing framework in Islamic banking, suggesting enhanced ethical accountability beyond standard compliance.
Key Points
To establish a conceptual operational auditing framework for Islamic financial institutions that incorporates Maqasid al-Shariah and Islamic Agency Theory beyond conventional compliance models.
Applied a theory-building approach founded on a systematic literature review.
Integrated ethical, spiritual, and operational governance perspectives from Islamic finance and auditing research.
Repositioned operational auditors as ethical trustees (khalifah) who bear fiduciary and spiritual accountability to both institutional stakeholders and divine principles.
Restructured operational auditing into a value-based mechanism designed to advance justice, trust, and public interest (maslahah).