EXTERNAL AUDIT OF INFORMATION TECHNOLOGY OPERATIONS IN ISLAMIC BANKS
DOI:
https://doi.org/10.56406/sahidbankingjournal.v5i1.275Keywords:
External Audit, Information Technology, Sharia BankingAbstract
This article discusses several important concepts, namely supervision of sharia financial institutions, sharia audit framework, and corporate governance for sharia financial institutions. The study was carried out using literature research referring to previous research related to relevant topics. The results show that supervision of sharia banks, sharia audits. For this reason, Bank Indonesia should support sharia banking supervision activities involving DSN and DPS. Sharia audits should also be carried out in accordance with AAOFI audit standards. Meanwhile, corporate governance should be maximized to fulfill corporate social responsibility.
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