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Syariah internal audit is an independent activity in Islamic Bank which provides services to examine, evaluate and provide added value to the operations of Islamic Bank. In addition, internal audit is also part of sharia supervisory functions that examine the adequacy of internal controls and the effectiveness of other controls including syariah compliance test thoroughly the activities of Islamic Bank. The purpose of this paper is to know how to change the paradigm, syariah internal auditor is expected the positive corporation or strategic business partner of management company in Islamic Bank. Now, the auditor is not intended to be a watchdogs but serves as a partner for the company and running smoothly auditees. As a Strategic Business Partner, the auditor must understand the business, so do not always blame the auditees, but can be as equal partners to produce better corporate performance.
