Sharia Auditor Competency Model at Indonesian Sharia Bank Lumajang

Abstract

The aim of this research is to build a competency model for sharia internal auditors at Bank BSI Lumajang. The research uses qualitative methods with a biographical approach. The subject of this research is a single person. The data used is primary data obtained during interviews. The results of the research show a triangular model with the order: the first part is based on knowledge which is divided into two parts, namely general knowledge is knowledge that is obtained formally while studying and special knowledge that can be obtained before or after work such as competence, in the second part there are abilities where an auditor must have the ability to analyze a case carefully and be able to communicate with internal and external parties, while for the third order at the top of this model is the character of an auditor which has become a necessity that they must have a professional attitude in doing his job.