标题：Analysis of Coso Internal Control on the Fund Management of Zakat, Infaq and Shadaqah (ZIS) (A Case Study on Al-Falah Social Fund Foundation branch of Jember)
出版社：Office of Religious Research and Development Ministry of Religious Affairs
摘要：The purpose of this study is to investigate the application of internal control over management of funds, to identify the strengths and the weaknesses of applied internal control, and to provide recommendations on the implementation of internal control of fund management systems at Al-Falah Social Fund Foundation branch in Jember. This research used a descriptive qualitative method. The object of this study is internal control proceduresof fund’s management. This study analyzed theinternal control according to COSO which comprised of environmental control, risk assessment, control of activities, information and communication, monitoring and analyzing the weaknesses found in the internal control of Al-Falah Social Fund Foundation. The results of the study depicted that the internal control over the existing fund management activities at Al-Falah Social Fund foundation branch in Jember has some weaknesses, but overall there has been effective control. Keywords: Internal Control, COSO, Fund Management. Environmental control, Risk Assessment, Informationand Communication.
