• Zakat Management Organization is a non-profit institution which has an authority to collect public fund such as zakat, infaq and sodaqoh or the other charities fund. As such, it is important for Zakat management organizations to have a high level standard of governance system to preserve the accountability and transparency principles in its operations. Thus, it will increase the public trust towards zakat management organization.
  • The document of Zakat Core Principles (ZCP) consists of 18 standards related to the Zakat management. The purpose of the document is to provide a minimum governance standard for zakat management organization as well as Basel Core Principles (BCP) for financial institutions. Internal Audit standard in zakat management become a concern on the 15th standard of ZCP.
  • The 15th ZCP is encouraged zakat management organization to own sufficient, relevant, experienced and qualified resources to perform an internal audit in the organization. Nevertheless, the document also recommended zakat management organization to conduct a regular audit plan in order to preserve transparency and accountability principles.
  • Currently the national internal audit standard for zakat management has not been found so that the zakat management organization do not own a guideline on how internal audits are conducted at zakat institutions. Hence, in the absence of it, the study attempts to explore and design the internal audit standard for zakat management organization.
  • The study involved 13 experts to design the ideal internal audit standard for zakat management organization. The study also employed Content Analysis, LinkertScale and Delphi Method as a methodological approach. After six months research, the study successfully designed 21 standards of internal audit for zakat management organization which provide a comprehensive internal audit standard related to the zakat management.
  • In addition, to test the robustness of the designed internal audit standard, the rater agreement test is used to see the consensus level among the experts. The test revealed that all of internal audit standards (3 main and 21 sub-standards) attained the p-value less than alfa 0.05 means that the consensus level among the experts is strongly robust.

Internal Audit Standard for Zakat Management Organization