The rapid development of crisis phenomena and the decline in basic economic indicators, both at the level of states and individual organizations, led to the need to strengthen internal control measures and to search for sources of more reliable and timely information. Recently, the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) has developed a draft standard “Sharia internal audit”. This paper discloses the most significant provisions of the presented standard. Aspects are considered in detail regarding the basic principles of the activity of Sharia internal auditors, the scope of audits, organizational independence and objectivity, and quality control of audit procedures. The analysis of the requirements for the level of qualification of Sharia internal auditors is conducted. In conclusion, the standard proposed by AAOIFI can turn into a solid methodological and administrative reason for Sharia interior review, which thusly cannot just ensure the premiums of Sharia-delicate accomplices, yet additionally increment market trust in IFIs in the midst of emergency, since its extension covers a lot more extensive parts of strict, financial and moral norms.