Since 2005, Indonesia has made a new breakthrough in managing state finances, namely with the issuance of Government Regulation (PP) Number 23 of 2005 concerning Financial Management of Public Service Bodies. According to the PP, what is meant by Public Services Agency (BLU) is an agency within the Government which is established to provide services to the community in the form of providing goods and/or services for sale. without prioritizing seeking profit  and in carrying out its activities is based on the principles of efficiency and productivity.

BLU carries out its financial management based on the Management Pattern   Public Service Agency Finance (PPK-BLU) is a financial management pattern that provides flexibility in the form of freedom to apply business practices. healthy to improve services to the community in the context of    advancing general welfare and making the nation's life more intelligent, as regulated in the PP, as an exception to the provisions on state financial management in general.

UIN Syarif Hidayatullah is a work unit under the Ministry of Religion which has implemented PPK-BLU with the issuance of Decree of the Minister of Finance (KMK) of the Republic of Indonesia Number 42/KMK.05/2008 dated 26 February 2008. With the issuance of the KMK, UIN Syarif Hidayatullah has the flexibility to implement sound business practices to improve services to the community. With this flexibility, in accordance with the mandate of Article 35 PP No. 23 of 2005 concerning Financial Management of Public Service Agencies, BLU UIN Syarif Hidayatullah Jakarta is required to carry out internal BLU audits. The inspection is carried out by the Internal Audit Unit which is a work unit located directly under the BLU leader.

In order to realize a transparent, accountable and measurable state financial management system, an internal control system is needed that can provide adequate confidence in the achievement of agency goals effectively and efficiently, the reliability of financial reporting , safeguarding state assets and compliance with applicable laws and regulations. So, Government Regulation Number 60 of 2008 concerning the Government Internal Control System was issued as a mandate for reform in the field of state finance.

In line with the publication of this regulation, UIN Syarif Hidayatullah Jakarta formed an Internal Audit Unit (SPI) based on Chancellor's Decree Number 161 of 2008. At that time the SPI in question was still called the Financial Control Institution (LPK). In line with the enactment of Regulation of the Minister of Religion of the Republic of Indonesia Number 6 of 2013 concerning the Organization and Work Procedures (ortaker) of UIN Syarif Hidayatullah Jakarta and as a form of implementation of PP No. 23 of 2005 concerning Financial Management of Public Service Bodies, the name LPK was then changed to Internal Audit Unit (SPI). Based on the ortaker, SPI is a supervisory organ that has the task of carrying out supervision, control, evaluation and auditing in the fields of finance and university performance.