—Controls over the financial activities of the
Non-profit organizations (NPOs) are very important due to the
fact that NPOs are managing public funds received from
government, corporate and public donations. The objective of
this study is to investigate the basic internal financial controls
practices among Mosques in the state of Selangor and Wilayah
Persekutuan Kuala Lumpur (central region of Malaysia). In
Malaysia which consists of 14 states, Mosque is an example of
NPOs which falls under religious category and monitored by
Islamic bodies of each state. A state is divided into several s.
Mosque refers to the main mosque in an area which received
funding from government, corporate and public donations.
Central region of Malaysia was chosen as the population of
interest due to the fact that this region is the most developed
area which received lots of funding. Unstructured interviews
and review of documents were conducted to investigate the
current practices of basic financial controls on receipt of income
and on disbursing funds. The findings suggested that internal
controls practices by Mosques on both receipt of income and
funds disbursement requires significant attention regarding the
segregation of duties element. Other elements of internal
controls such as physical custody, recording of transactions,
and authorization are at the accepted level.
—Internal controls, district mosque, Malaysia.
Mohamad Noorman Masrek and Normah Omar are with Accounting
Research Institute / Faculty of Information Management, UiTM Malaysia
(e-mail: firstname.lastname@example.org, email@example.com).
Intan Salwani Mohamed and Roshayani Arshad are with Accounting
Research Institute / Faculty of Accountancy, UiTM Malaysia (e-mail:
Norzaidi Mohd Daud is with Accounting Research Institute / Arshad
Ayub Graduate Business School, UiTM Malaysia (e-mail:
Cite: Mohamad Noorman Masrek, Intan Salwani Mohamed, Norzaidi Mohd Daud, Roshayani Arshad, and Normah Omar, "Internal Financial Controls Practices of District Mosques in Central Region of Malaysia," International Journal of Trade, Economics and Finance vol.5, no.3, pp. 255-258, 2014.