THE VIEWS OF ISLAMIC FINANCIAL INSTITUTIONS ON AUDIT SHARI'A

Abstract

Islamic banking in Indonesia is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, efforts are made to control the use of patterns and mechanisms to be better and comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independen. Therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Shari'a.