文章基本信息

标题：Mosque Fund Management: Issues on Accountability and Internal Controls
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作者：Intan Salwani Mohamed ; Intan Salwani Mohamed ; Noor Hidayah Ab Aziz 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：189-194
DOI：10.1016/j.sbspro.2014.06.026
语种：English
出版社：Elsevier
摘要：AbstractThis 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.
关键词：Mosque;Accountability;Internal Controls;