Peranan Kompetensi Auditor Syariah dalam Penerapan Kepatuhan Syariah (Sharia Compliance) di BPRS
Abstract
The presence of sharia rural bank (BPRS) makes people feel financial benefits, especially small people who are not familiar with bank procedures (bankable) and avoid usury, are also oriented to the people's economy. But what is very unfortunate is the fact that along with the development of BPRS, we often encounter BPRS that still do not meet sharia compliance due to problems in the sharia audit at BPRS. The result of this study is that the importance of internal auditors in implementing sharia compliance at BPRS is seen as the position of SKAI which is under the main director. The implementation internal audit of sharia compliance at BPRS that discuss findings and follow-up on audit results. The role of internal auditor competence in implementing sharia compliance at BPRS can be seen as an internal auditor must fulfill various factors that determine the competence of an internal auditor, namely education, training, experience, independence and professionalism to carry out supervisory duties related to financial reports so as to support the implementation of sharia compliance at BPRS.
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