Review of Sharia Audits in Zakat Institutions

Abstract

This study aims to explain Sharia audit in zakat institutions. In this study, a qualitative descriptive approach with a literature review was used. The results of the study indicate that a Sharia audit is an independent internal Sharia report or part of an internal audit that tests and evaluates through the lens of Sharia rules, fatwas, instructions, and so forth issued by the Islamic Financial Institution and its supervisory institutions. The role of Sharia audit in improving accountability in zakat management organizations notes that zakat institutions, as social institutions, need to implement high levels of accountability in accordance with Sharia principles. The function of Sharia audit in OPZ institutions is one of the strategies to strengthen the Good Governance of zakat, infaq, and alms funds, which is important for OPZ institutions to implement. The implementation of Sharia audits conducted by Zakat Institutions and other Zakat Management Agencies and Organizations is a key dimension in increasing public trust. The transparency of zakat financial reports provided by a zakat collection institution will increase public trust in channeling zakat, infaq/shodaqoh funds to the institution.