External review of Sharia governance
External Sharia Governance Review Services for Islamic Commercial Banks (Bank Umum Syariah) and Sharia Business Units (Unit Usaha Syariah), in accordance with OJK Regulation (POJK) No. 2 of 2024 and OJK Circular Letter (SE OJK) No. 15 of 2024.
These review services are intended to provide assurance to regulators and stakeholders regarding the compliance of the design and implementation of Sharia governance with the applicable laws and regulations.
The scope of the review includes:
- The effectiveness of Sharia governance;
- The functions of the Sharia Supervisory Board (Dewan Pengawas Syariah/DPS) and its supporting functions;
- The Sharia compliance function;
- The Sharia risk management function;
- The Sharia internal audit function; and
- Follow-up actions on findings of non-compliance with Sharia principles.
