Analysis of the Effectiveness of Internal Audit in Improving Sharia Compliance at BSI KCP Rumbai

Abstract

The development of the Islamic banking industry in Indonesia requires an effective supervisory system to ensure compliance with Sharia principles. One of the key instruments in maintaining this compliance is internal audit. This study aims to analyze the effectiveness of internal audit in improving Sharia compliance at Bank Syariah Indonesia (BSI) Rumbai Branch Office. This research uses a descriptive qualitative method, with data collection techniques including in-depth interviews, documentation, and source triangulation. Informants were selected using purposive sampling, consisting of internal auditors, compliance officers, and operational employees. The results show that internal audit plays a strategic role in ensuring Sharia compliance, not only as a supervisory function but also as an evaluative and consultative function. The audit process is conducted systematically through the stages of planning, implementation, reporting, and follow-up. The effectiveness of internal audit is influenced by several factors, including auditor competence and independence, management support, internal control systems, and synergy with the Sharia Supervisory Board. In addition, non-technical factors such as organizational culture, internal communication, and the use of technology also contribute to improving Sharia compliance. However, several challenges remain, such as limited human resources and the increasing complexity of Islamic banking products. Therefore, continuous development of auditor competence and strengthening of the supervisory system are necessary to ensure optimal internal audit performance in maintaining integrity and Sharia compliance.