URGENSI AUDIT INTERNAL OLEH BADAN ZAKAT (SEBUAH STUDI LITERATUR)
DOI:
https://doi.org/10.37385/raj.v2i5.770Keywords:
Audit, Badan zakat, Urgensi, ZakatAbstract
Zakat is an alternative to build people through a mutual cooperation system to help others, especially
the welfare of social life. As a form of good zakat management, the role of amil zakat is needed for the
success of the collection and distribution of zakat. This study aims to determine the urgency of internal
auditing by zakat agency. The method used in this study is a traditional review or study of literature. The
result of the discussion of this study is that the zakat audit has an important task, namely investigating
and assessing internal control and the efficiency of implementing the functions of various organizational
units. The urgency of internal audit by zakat agencies is the implementation of good financial reports.
This is reinforced by previous research on the effectiveness of internal audits in a company or institution,
where zakat institutions are BAZNAS and LAZ.
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