Abstract

The internal Shariah auditor should satisfy himself and formulate accurate judgment that the transactions and controls, he

examined during his audit process comply with Islamic Shariah rules and principles. This study provides empirical evidence of

the impact of culture on quality of internal shariah audit. Using data from a survey of chief internal auditors from the Islamic of

Financial Institution in Central Java Province of Indonesia, the study finds that variables of uncertainty avoidance and power

distance negatively affect the quality of internal Shariah audit. Shariah rules, especially in Islamic banking operations, have a

role to reduce uncertainty in the environment where internal auditors carry out their duties. Other variables of cultural

dimension, such as individualism/collectivism and femininity/masculinity do not affect the quality of internal shariah

audit.

Keywords: Culture, Quality of Internal Shariah Audit, Shariah rules, Islamic of Financial Institution