Internal Control Systems in West Malaysia’s State Mosques

The embezzlement of funds from religious organizations, particularly in western church institutions, is becoming more common. Such scandals have raised concerns about their internal control systems. Despite the lack of any reported financial scandals in mosques, there is a growing concern as to whe...

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Autores principales:	Maliah Sulaiman, Siti Alawiah Siraj, Shahul Hameed Mohamed Ibrahim
Formato:	article
Lenguaje:	EN
Publicado:	International Institute of Islamic Thought 2008
Materias:	Islam BP1-253
Acceso en línea:	https://doaj.org/article/4d5f104b9fc24102946f0645499f5064
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spelling	oai:doaj.org-article:4d5f104b9fc24102946f0645499f50642021-12-02T17:49:40ZInternal Control Systems in West Malaysia’s State Mosques10.35632/ajis.v25i1.3962690-37332690-3741https://doaj.org/article/4d5f104b9fc24102946f0645499f50642008-01-01T00:00:00Zhttps://www.ajis.org/index.php/ajiss/article/view/396https://doaj.org/toc/2690-3733https://doaj.org/toc/2690-3741 The embezzlement of funds from religious organizations, particularly in western church institutions, is becoming more common. Such scandals have raised concerns about their internal control systems. Despite the lack of any reported financial scandals in mosques, there is a growing concern as to whether they experience the same deficiencies as other religious institutions do. Our study examines the internal control procedures related to the receiving income and disbursing funds in West Malaysia’s state mosques. A questionnaire survey and informal interviews were used to collect the data. The results indicate that these mosques have a strong internal control system vis-à-vis these two activities. This study also reveals that their practice of several basic control activities (e.g., segregating duties, recording financial transactions, and authorizing particular activities) is satisfactory. Though this is an exploratory study, the results may provide a benchmark for further studies examining internal control practices in religious organizations. Maliah SulaimanSiti Alawiah SirajShahul Hameed Mohamed IbrahimInternational Institute of Islamic ThoughtarticleIslamBP1-253ENAmerican Journal of Islam and Society, Vol 25, Iss 1 (2008)
institution	DOAJ
collection	DOAJ
language	EN
topic	Islam BP1-253
spellingShingle	Islam BP1-253 Maliah Sulaiman Siti Alawiah Siraj Shahul Hameed Mohamed Ibrahim Internal Control Systems in West Malaysia’s State Mosques
description	The embezzlement of funds from religious organizations, particularly in western church institutions, is becoming more common. Such scandals have raised concerns about their internal control systems. Despite the lack of any reported financial scandals in mosques, there is a growing concern as to whether they experience the same deficiencies as other religious institutions do. Our study examines the internal control procedures related to the receiving income and disbursing funds in West Malaysia’s state mosques. A questionnaire survey and informal interviews were used to collect the data. The results indicate that these mosques have a strong internal control system vis-à-vis these two activities. This study also reveals that their practice of several basic control activities (e.g., segregating duties, recording financial transactions, and authorizing particular activities) is satisfactory. Though this is an exploratory study, the results may provide a benchmark for further studies examining internal control practices in religious organizations.
format	article
author	Maliah Sulaiman Siti Alawiah Siraj Shahul Hameed Mohamed Ibrahim
author_facet	Maliah Sulaiman Siti Alawiah Siraj Shahul Hameed Mohamed Ibrahim
author_sort	Maliah Sulaiman
title	Internal Control Systems in West Malaysia’s State Mosques
title_short	Internal Control Systems in West Malaysia’s State Mosques
title_full	Internal Control Systems in West Malaysia’s State Mosques
title_fullStr	Internal Control Systems in West Malaysia’s State Mosques
title_full_unstemmed	Internal Control Systems in West Malaysia’s State Mosques
title_sort	internal control systems in west malaysia’s state mosques
publisher	International Institute of Islamic Thought
publishDate	2008
url	https://doaj.org/article/4d5f104b9fc24102946f0645499f5064
work_keys_str_mv	AT maliahsulaiman internalcontrolsystemsinwestmalaysiasstatemosques AT sitialawiahsiraj internalcontrolsystemsinwestmalaysiasstatemosques AT shahulhameedmohamedibrahim internalcontrolsystemsinwestmalaysiasstatemosques
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Internal Control Systems in West Malaysia’s State Mosques

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