Recently, quality audit committee and effectiveness internal audit function is needed by organization in order to ensure its function meets the best performance. Both of the unit is complement each other in setting the focus to meet the aims as notable trusted body for the collection and distribution of zakat funds. This study will focus on the quality of zakat distribution performance. Besides, identify the relationship between quality audit committee and effectiveness internal audit function on the quality of distribution performance of zakat institution. Next, research hypotheses are being developed based on the previous study been reviewed and the conceptual model will be proposed. Finally, conclude with the suggestion for interest future research.
Abd Halim, M. N., Mohamed Saladin, A. R., Rozman, M. Y., Siti Mariam, A., & Rashidah, A. R. (2015). Efficiency of Islamic institutions: Empirical evidence of zakat organizations’ performance in Malaysia. Journal of Economics, Business and Management, 3(2), 282–286.
Adams, M. B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9(8), 8–12.
Al-Mamun, A., Yasser, R., Rahman, A., Wickramasinghe, A., & Nathan, T. M. (2014). Relationship between audit committee characteristics, external auditors and economic value added (EVA) of Public Listed Firms in Malaysia. Corporate Ownership & Control, 12(1), 1–12.
Al-Matari, Y. A., Al-Swidi, A. K., Faudziah Hanim, F., & Al-Matari, E. M. (2012). Board of directors, audit committee characteristics and performance of Saudi Arabia Listed Companies. International Review of Management and Marketing, 2(4), 241–251.
Al-Twaijry, A. a. M., Brierley, J. a., & Gwilliam, D. R. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial Auditing Journal, 19(7), 929–944.
Alaswad, S. A. M., & Staniši?, M. (2016). Role of internal audit in performance of Libyan financial organizations. International Journal of Applied Research, 2(2), 352–356.
Arslan, M., Zaman, R., Malik, R. K., & Mehmood, A. (2014). Impact of CEO duality and audit committee on firm performance: A Study of Oil & Gas Listed Firms of Pakistan. Research Journal of Finance and Accounting, 5(17), 2222–2847.
Audrey A. Grambling, Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. , 23, 194. Journal of Accounting Literature, 23, 194–244.
Bame-Aldred, C. W., Brandon, D. M., Messier, W. F., Rittenberg, L. E., & Stefaniak, C. M. (2013). A summary of research on external auditor reliance on the internal audit function. Auditing, 32(SUPPL.1), 251–286.
Bansal, N., & Sharma, A. K. (2016). Audit committee, corporate governance and firm performance: empirical evidence from India. International Journal of Economics and Finance, 8(3), 103–116.
Boateng, A., Akamavi, R. K., & Ndoro, G. (2016). Measuring performance of non-profit organisations: Evidence from large charities. Business Ethics, 25(1), 59–74.
Bursa Malaysia. (2016). Chapter 15- Corporate Governance. Bursa Malaysia Listiing Requirement. Retrieved May 13, 2017, from https:// doi.org/10.1017/CBO97 81107415324.004
Cadge, W., & Wuthnow, R. (2006). Religous and the non profit sector. In The nonprofit sector: A research handbook.
Ejoh, N. O., & Ejom, P. E. C. (2014). The effect of internal audit function on the financial Performance of Tertiary. International Journal of Economics, Commerce and Management, 2(10), 1–14.
Engel, C. J. (2016). A primer on the accounting and reporting requirements for not-for-profit organizations. Journal of Public Management Research, 2(1), 14.
Eza Ellany, A. L., Mohd Rizal, P., & Mohamat Sabri, H. (2014). Prestasi kecekapan agihan kewangan dan bukan kewangan di kalangan institusi zakat di Malaysia. Jurnal Ekonomi Malaysia, 48(2), 51–60.
Franco-santos, M., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 1–85.
Fuadah, J., Ahmad Fahme, M. A., & Muhammad Ridhwan, A. A. (2015). A review of literatures on current zakat issues?: An analysis between 2003 - 2013. International Review of Research in Emerging Markets and the Global Economy, 1(2), 336–363.
Glassman, D. M., & Spahn, K. (2012). Performance Measurement for Nonprofits. Journal of Applied Corporate Finance, 24(2), 72–77.
Greg Burton, F., Emett, S. A., Simon, C. A., & Wood, D. A. (2012). Corporate managers’ reliance on internal auditor recommendations. Auditing, 31(2), 151–166.
Hafizah, Z., Azizi, A. B., & Ram Al Jaffr
In-Text Citation: (Rahman & Jusoh, 2018)
To Cite this Article: Rahman, N. A., & Jusoh, M. A. (2018). Audit Committee and Internal Audit Function towards the Quality of Zakat Distribution Performance in Malaysia: A Propose of Study. International Journal of Academic Research in Business and Social Sciences, 8(12), 2183–2194.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
