This paper aims to examine the impact of Independent of Shariah Supervisory Board (ISSB) on the effectiveness of internal Shariah auditor in Islamic financial institutions (IFIs) in United Arab Emirates (UAE). The research uses a survey questionnaire to collect data from target respondents with a sample size of 100, who are selected using a simple random sampling technique. In developing SEM model and testing the hypothesis, SPSS and AMOS are used to analyse this research. The research utilizes the Islamic accountability theory to provide the foundation in explaining the impact of ISSB on Internal Shariah Auditor Effectiveness (ISAE). The research results indicate the significant positive effects of ISSB on ISAE. The SPSS analysis confirms that the construct is sufficient and capable to construct the model target of the research. The results indicate that the data actually fit the research model, which can represent the structural relations among the research variables in a proper way......

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