Özet:

The natural existence purpose of Islamic Financial Institutions (IFI) is to offer Islamic financial products. For this purpose, all transactions of IFIs must comply with Islamic principles and rules. Internal Shariah Audit is a management function that provides reasonable assurance about the Islamic compliance of IFIs' operations. The aim of this study is to explain the concept of Internal Shariah Audit as a function specific to IFIs, to examine the Islamic internal auditing standards of the Islamic Financial Institutions Accounting and Auditing Organization (AAOIFI), and to reveal the similarities and differences between Internal Shariah Audit and traditional internal auditing. In the study, a comprehensive literature review approach was preferred as a method and traditional internal audit and Internal Shariah Audit were discussed comparatively in terms of purpose, field of activity, process, independence and objectivity, competence requirement and audit approach. The study contributes to the existing literature as there is no similar study in Turkey in which Islamic internal auditing is explained within the framework of AAOIFI standards and compared with traditional internal auditing. can be taken as a guide.

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