ANALISIS PERKEMBANGAN AUDIT SYARIAH BERDASARKAN TATA KELOLA SYARIAH (Studi Literature Pada Bank Syariah di Indonesia dan Malaysia Tahun 2010-2023)

This study aims to analyse the development of Islamic auditing based on Islamic governance in Indonesia and Malaysia from 2010-2023. This research uses a descriptive qualitative method with literature studies sourced from journals, books, and official documents. The results show that the development of Islamic auditing in Indonesia and Malaysia is influenced by the implementation of sharia governance. In Malaysia, sharia governance is known as the Sharia Governance Framework (SGF) issued by Bank Negara Malaysia (BNM) in 2010. Whereas in Indonesia, sharia governance is known as Good Corporate Governance (GCG) published by Bank Indonesia (BI). Both countries have different Islamic governance frameworks. In Malaysia, the SGF consists of 4 indicators: Sharia Audit, Sharia Research, Sharia Review, and Sharia Risk Management. Whereas in Indonesia, GCG consists of 2 indicators: Sharia Audit and Sharia Review. Despite the differences in the implementation of sharia audit, both countries continue to strive to improve sharia compliance in Islamic banking.