The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia

This study examined the effectiveness of internal control system, financial management and accountability practices of mosques in Malaysia. Based on 500 questionnaires was administered to chairman and treasurer of 250 selected mosques available in Malaysia including Sabah and Sarawak. This study suggests that a proper and accurate recording of financial transaction, enhancing the accountability of chairman and treasurer in order to improve the productivity and performance effectiveness. The inclusion of these variables provides important implications for expanding our understanding of financial management practices in non-profit organizations and creating new research opportunities. The result provides on how Malaysian mosque enhances internal control system and performance to achieve the mission and goals of mosque. An effective way to improve the productivity and efficiency of financial management practices and management control system in the mosque.