摘要：Organizations need to maintain an effective governance process in order to mitigate the risk of unethical behaviour. Such unethical behaviour will not only cause religious organizations to lose their funds but also their reputation. There is an ur gency fo r internal audit to review future risks that would jeopardize the organization's reputation and collection of their funds. This study aimed at determining the existence of internal audit function and the perception on internal audit quality in Islamic orga nizations in Malaysia. Using questionnaire survey distributed to the internal auditors and the management of the States Islamic Religious Councils a nd literature reviews, the research found that the typical internal audit function in Islamic Religious orga nizations is financial auditing which it was an examination of the financial and reporting process and operational audit. Only one of the samples has emerged conducting information and communication technology (ICT) audit and Risk audit. This indicated th at the internal audit functions in Islamic organization were still focusing on traditional auditing. Therefore, it was important to the Audit Committee and Chie f Audit Executive to take the internal auditing beyond its traditional role. For instance, the C hief Audit Executive should consider updating the internal audit scope of their activities, such as protecting the organization to the risk, involving in top - level decision making and improving control system. These results have further indicated that maj ority from both groups of respondents perceived the quality of internal audit in their organizations as good.
