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Internal control systems in West Malaysia's state mosques

Sulaiman, Maliah and Siraj, Siti Alawiah and Mohamed_Ibrahim, Shahul Hameed (2008) Internal control systems in West Malaysia's state mosques. American Journal of Islamic Social Sciences, 25 (1). pp. 63-81. ISSN 0742-6763

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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.

Item Type: Article (Journal)
Additional Information: 1445/47849
Uncontrolled Keywords: Internal Control Systems,West Malaysia’s State Mosques
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Siti Alawiah Siraj
Date Deposited: 17 Mar 2016 10:31
Last Modified: 15 Jul 2016 15:57
URI: http://irep.iium.edu.my/id/eprint/47849

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