T The implementation of the quality assurance and improvement program (qaip) in internal auditing is a strategic measure that supports the enhancement of governance and organizational accountability, particularly within islamic banking institutions that are required to comply with both sharia principles and global professional standards. this study aims to analyze how qaip is applied in the internal audit function of pt panin dubai syariah bank (pdsb), and to what extent qaip contributes to the effectiveness of internal audit oversight. the main research question addressed is how the structure, process, and involvement of key actors within qaip contribute to improving the quality of internal audit. this research employs a descriptive qualitative approach using a case study design. data were collected through in-depth interviews, documentation, and non-participant observation. the findings reveal that qaip at pdsb is systematically implemented through five core components: methodology alignment, quality assurance review, client survey feedback, self-assessment, and documentation monitoring. qaip not only enhances audit documentation and preparedness for external reviews but also serves as an integrative tool between islamic ethical values and international audit standards. in conclusion, qaip functions as both a quality assurance system and a transformational mechanism that fosters a collaborative, reflective, and continuously improving work culture. this study contributes theoretically to the development of internal auditing within islamic financial institutions and offers practical guidance for strengthening qaip across similar organizations. future research is recommended to adopt a comparative cross-institutional approach and incorporate quantitative methods to enhance the generalizability of findings