Efektifitas Audit Internal Syariah di Perbankan Syariah

The main objective of this study is to determine the most effective factors that can play an important role in increasing effectiveness Islamic internal audit banking industry. This research a qualitative method using scientific journal literature searches, and data collection was carried out Emerald online database. Sharia established which has aim economic activity accordance with sharia principles, there no usury, speculation, maysir, gharar other activities have been prohibited sharia. way maintain ensure integrity financial institutions implementing principles. existence for banking, provides assurance independent accountability stakeholders. competence auditors not enhanced, especially competencies related auditor's knowledge muamalah sharia/fiqh or be proven by holding sharia-related certification. In carrying their duties as auditor, they must competency qualifications know understand how actual condition principles so identify if violation occurs both transactions operations.