Author(s): Emad Ali Meeloud Abdullah & Shahir Akram Hassan
The internal Sharia auditor is an essential in Islamic banks because of the significance of the role, as well as the impact he/she has on Islamic financial services and the ability to acquire services that are in compliance with Islamic Sharia. In light of the fact that the only thing that differentiates Islamic banking from traditional banking is its adherence to Islamic Sharia rules, it is obvious that every Islamic financial organization has a Sharia auditor. The purpose of this research is to understand the role of Sharia audit in Islamic banks, as well as to analyze and describe the roles and requirements of the internal Sharia auditor in controlling and directing the operation of Islamic financial institutions. In order to meet the study's aims, the following question was posed to participants: What is the role of the internal Sharia auditor in controlling and directing the work of Islamic banks? This study found that Sharia auditors have positively influenced Islamic financial products offered by Islamic banks, in terms of ensuring the safety of these products for customers. This was made possible through the findings of this study, which utilized a descriptive approach to accomplish the study's objectives. The researcher utilized previous studies and research in libraries to complete this study. The study recommended concentrating efforts on developing and improving Sharia audit management, as well as providing it with the attention it deserves. Additionally, the report advised expanding the number of Sharia auditors at each Islamic bank in order to perform more audits of financial transactions and thereby contribute to the control and direction of Islamic banks' operations.