<p><em>Indonesia is a pluralistic country, not an Islamic country so that its economy is collided with positive law and Islamic law. The dual banking system that exists in Indonesia is ambiguous regarding banking compliance. The era of the industrial revolution 4.0 as it is today in terms of re-functioning of sharia audits and conventional audits, it is necessary to know the location of the fundamental differences from sharia auditing with conventional auditing in the era of the industrial revolution 4.0. This research results in finding the first object in the "Sharia Audit" of Bank or Non-bank financial institutions based on sharia principles while "Conventional Audit is not based on Sharia". In addition, "Sharia Audit" is required to be supervised by the Sharia Supervisory Board, while "Conventional Audit does not need a DPS. Furthermore, regarding Auditors who have Sharia accounting certificates which are required for sharia auditors, on the other hand, conventional auditors do not apply this. Second, opportunities and challenges in terms of the roles and responsibilities of Sharia Audit and Conventional Audit in the Industrial Revolution Era 4.0, which in this case is because the largest majority of Muslims in the world are Indonesia. Regarding the challenges of sharia auditing in order to lead to a better future development, the first is related to regulatory issues such as "sharia audit standards" which are still minimal. Second, related to the problem of human resources or human resources that are still minimal, such as the qualifications for candidates for "sharia auditors" in the field of accounting and sharia. Third, related to the problem of the auditing process such as the sharia supervisory board which is not yet complete with sharia audit procedures. </em></p>