AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI'A COMPLIANCE

Shari'a compliance is important element and basic for financial business which based
on sharia. The growth of multidiversity of financial business which based on sharia in
Indonesia should be blessed. First, the character of sharia element which is applied as
the basic of business is very universal to the benefit of humankind. It means that the
element is fair to any kind of religion of every individual who deals with business.
Second, Indonesian potential as the biggest moslem country in the world. Lastly, an
awareness of conventional economic system failure creating crises since 1923, 1930,
1940, 1970, 1980, 1990, 1997, and even until today.
Above all, Allah proclaims to conduct business based on sharia clearly stated on Al-
Qur'an in surah Al-Jaatsiyah 45:18. Taking the reference on that, it is very clear that
in financial business based on sharia should garranty that the products sold or offered
are not againts Al Qur'an and Sunnah. That noble assignment is on the responsibility
of Board of Sharia Supervisory (Dewan Pengawas Syariah) whose works based on the
principle of conventional audit side by side with audit based on sharia as it is instructed
by National Board of Sharia (Dewan Syariah Nasional).
Keywords: Internal audit, shari'a compliance, financial shari'a business, Board of
Sharia Supervisory, National Board of Sharia.