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 whet...
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Association of Muslim Social Scientists, International Institute of Islamic Thought
2008
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| Online Access: | http://irep.iium.edu.my/47849/ http://irep.iium.edu.my/47849/ http://irep.iium.edu.my/47849/1/ajiss-Sulaiman_and_Siraj_and_Ibrahim_-_Internal_Control_Systems.pdf http://irep.iium.edu.my/47849/2/ajiss_cover.pdf |
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iium-47849 |
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eprints |
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iium-478492016-07-15T07:57:50Z http://irep.iium.edu.my/47849/ Internal control systems in West Malaysia's state mosques Sulaiman, Maliah Siraj, Siti Alawiah Mohamed_Ibrahim, Shahul Hameed HF5601 Accounting. Bookkeeping 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. Association of Muslim Social Scientists, International Institute of Islamic Thought 2008 Article PeerReviewed application/pdf en http://irep.iium.edu.my/47849/1/ajiss-Sulaiman_and_Siraj_and_Ibrahim_-_Internal_Control_Systems.pdf application/pdf en http://irep.iium.edu.my/47849/2/ajiss_cover.pdf 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 http://www.iiit.org/Publications/AmericanJournalofIslamicSocialSciences/tabid/91/Default.aspx |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
International Islamic University Malaysia |
| building |
IIUM Repository |
| collection |
Online Access |
| language |
English English |
| topic |
HF5601 Accounting. Bookkeeping |
| spellingShingle |
HF5601 Accounting. Bookkeeping Sulaiman, Maliah Siraj, Siti Alawiah Mohamed_Ibrahim, Shahul Hameed 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 |
Sulaiman, Maliah Siraj, Siti Alawiah Mohamed_Ibrahim, Shahul Hameed |
| author_facet |
Sulaiman, Maliah Siraj, Siti Alawiah Mohamed_Ibrahim, Shahul Hameed |
| author_sort |
Sulaiman, Maliah |
| 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 |
Association of Muslim Social Scientists, International Institute of Islamic Thought |
| publishDate |
2008 |
| url |
http://irep.iium.edu.my/47849/ http://irep.iium.edu.my/47849/ http://irep.iium.edu.my/47849/1/ajiss-Sulaiman_and_Siraj_and_Ibrahim_-_Internal_Control_Systems.pdf http://irep.iium.edu.my/47849/2/ajiss_cover.pdf |
| first_indexed |
2023-09-18T21:08:03Z |
| last_indexed |
2023-09-18T21:08:03Z |
| _version_ |
1777411065681805312 |