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Abstract
The rapid digitalization of financial systems has profoundly transformed audit processes, requiring the integration of technological tools with traditional accounting frameworks. This study aims to develop a conceptual digital audit model by integrating Turkish Accounting Standards (TAS) and Computer-Assisted Audit Techniques (CAATs) within the context of Islamic financial institutions. Islamic finance operates under principles of transparency, justice, and Shariah compliance, which necessitate unique approaches to auditing and financial reporting. Within this scope, the study first examines the role of TAS in ensuring standardized, reliable, and ethical reporting for Islamic finance entities. Secondly, it discusses the contribution of CAATs to audit efficiency, fraud detection, and continuous monitoring. Finally, a model framework is proposed that combines both TAS-based compliance and CAATs-driven digital assurance to strengthen audit reliability and Shariah compliance. The study contributes to the literature by offering a technology-supported and ethically grounded digital audit perspective that can enhance accountability, transparency, and stakeholder trust in Islamic finance.
Keywords. Islamic Finance; Turkish Accounting Standards (TAS); Computer-Assisted Audit Techniques (CAATs); Digital Audit; Shariah Compliance.
JEL. G20; M41; M42.
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