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

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 organisa...

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Main Authors: Ishak, Suhaimi, Mohamad Nor, Mohamad Naimi, Shuib, Mohd Sollehudin, Osman, Amirul Faiz, Saad, Ram Al Jaffri
Format: Article
Language:English
Published: Turkbilmat Egitim Hizmetleri 2021
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/28723/1/TJCME%2012%2003%202021%202568-2571.pdf
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author Ishak, Suhaimi
Mohamad Nor, Mohamad Naimi
Shuib, Mohd Sollehudin
Osman, Amirul Faiz
Saad, Ram Al Jaffri
author_facet Ishak, Suhaimi
Mohamad Nor, Mohamad Naimi
Shuib, Mohd Sollehudin
Osman, Amirul Faiz
Saad, Ram Al Jaffri
author_sort Ishak, Suhaimi
collection UUM
description 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.
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spelling uum-287232022-07-05T08:23:38Z https://repo.uum.edu.my/id/eprint/28723/ The role of internal audit in governance of Zakat Institution in Malaysia Ishak, Suhaimi Mohamad Nor, Mohamad Naimi Shuib, Mohd Sollehudin Osman, Amirul Faiz Saad, Ram Al Jaffri HF5601 Accounting 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. Turkbilmat Egitim Hizmetleri 2021 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/28723/1/TJCME%2012%2003%202021%202568-2571.pdf Ishak, Suhaimi and Mohamad Nor, Mohamad Naimi and Shuib, Mohd Sollehudin and Osman, Amirul Faiz and Saad, Ram Al Jaffri (2021) The role of internal audit in governance of Zakat Institution in Malaysia. Turkish Journal of Computer and Mathematics Education, 12 (03). pp. 2568-2571. ISSN eISSN 13094653
spellingShingle HF5601 Accounting
Ishak, Suhaimi
Mohamad Nor, Mohamad Naimi
Shuib, Mohd Sollehudin
Osman, Amirul Faiz
Saad, Ram Al Jaffri
The role of internal audit in governance of Zakat Institution in Malaysia
title The role of internal audit in governance of Zakat Institution in Malaysia
title_full The role of internal audit in governance of Zakat Institution in Malaysia
title_fullStr The role of internal audit in governance of Zakat Institution in Malaysia
title_full_unstemmed The role of internal audit in governance of Zakat Institution in Malaysia
title_short The role of internal audit in governance of Zakat Institution in Malaysia
title_sort role of internal audit in governance of zakat institution in malaysia
topic HF5601 Accounting
url https://repo.uum.edu.my/id/eprint/28723/1/TJCME%2012%2003%202021%202568-2571.pdf
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