Open AccessINTERNAL CONTROL PRACTICES OF MOSQUES IN JAVA, INDONESIA
Author(s) -
Nining Islamiyah,
Siti Alawiah Siraj,
Ahmad Zamri Osman
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan indonesia
Language(s) - English
Resource type - Journals
eISSN - 2406-9701
pISSN - 1829-8494
DOI - 10.21002/jaki.2020.05
Subject(s) - indonesian , control (management) , internal control , control environment , business , accountability , java , process (computing) , internal communications , public relations , accounting , management , political science , marketing , computer science , internal audit , law , joint audit , philosophy , linguistics , audit , economics , programming language , operating system
Internal controls are necessary tools to help organisations attain organisational goals. Lack of these controls could lead to fraudulent activities, which hamper the achievement of organisational goals. Thus, this study aims to investigate the internal control practices in the selected Indonesian mosques. Two mosques were chosen for the purpose of this study; Mosque A and Mosque B. The study employs Committee of Sponsoring Organization (COSO, 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings reveal that the two selected mosques; Mosque A and B, have five mechanisms of internal control practices in place. These include control environment, risk assessment, control activities, information and communication, and monitoring activities. This study concludes that internal control practices are a necessary process to support the accountability of the mosque. The results of this study could be used as potential reference for the improvement of internal control practices in the Indonesian mosques.