Sharia Audit: Understand the Risk of Gap that May Occur

Arif Hidayatullah, Femba Akris Diantoro, Frisma Novela Arisandy


Islam is very rapid so that the development of Islamic-based institutions is very rapid, with user-investor awareness of the obligation to apply the concept of Islamic muamalah which is needed to achieve economic stability. Sharia audit in this realm is not only focused on finance, but also the concept of gaps in the risks that occur in sharia-based companies, so that they are required to understand Islamic law. In this study using primary data which came directly interviewed all sharia employees in dealing with risks in monitoring and examining the operational activities of the bank. The task of the Sharia Supervisory Board (DPS) is to monitor and examine all operational activities and business processes of the bank in accordance with previously understood Sharia criteria. Sharia law enforcement in Indonesia primarily uses preventive enforcement. Preventive audits are limited to Shariah awareness, whereby the internal audit team focuses on identifying transactional activities that should be deemed to be in violation of Shariah principles and leaves information about non-compliance unchecked.

Keywords: Sharia institution, Sharia supervisory board, preventive control, audit

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