The role of internal audit in governance of Zakat Institution in Malaysia

• 主要な著者: Ishak, Suhaimi, Mohamad Nor, Mohamad Naimi, Shuib, Mohd Sollehudin, Osman, Amirul Faiz, Saad, Ram Al Jaffri
• フォーマット: 論文
• 言語: English
• 出版事項: Turkbilmat Egitim Hizmetleri 2021
• 主題: HF5601 Accounting
• オンライン･アクセス: https://repo.uum.edu.my/id/eprint/28723/1/TJCME%2012%2003%202021%202568-2571.pdf; https://repo.uum.edu.my/id/eprint/28723/

This study outlines the role of internal audit in the governance of zakat institutions in Malaysia. Aspects of internal audit are detailed in this study as well as risk management. Internal audit is closely linked to risk management where both of these aspects are an important element of an organisation's governance. In addition, legislative matters such as the Federal Constitution and the State Administration of Islamic Religious Enactments were also discussed in this research. Researchers are also talking about the Malaysian Code on Corporate Governance (MCCG), which can be used as a guide and best practice for Islamic religious states and zakat institutions in Malaysia. Although the Islamic religious councils of the states and the zakat institutions are not a company but with the trust as administrators and managers of large zakat funds, the need for good governance is essential.