Mosque Fund Management: Issues on Accountability and Internal Controls

This study is intended to discuss the issues in mosque fund management systems particularly on accountability and internal control practices. Mosques which are classified as Non–Profit Organizations deal with public funds received from government, corporate and public donations, control over the financial activities in handling funds received and expended by the organizations have become an interesting area to be investigated. Based on the discussion, it is suggested that internal control practices by Jameq Mosques on both receipt of income and funds disbursement require significant attention.