ANALYSIS OF THE IMPLEMENTATION OF THE INTERNAL AUDIT PROCESS AT LAZISMU
DOI:
https://doi.org/10.22373/aiszawa.v2i1.9768Abstract
Zakat institutions are expected to be able to collect more zakat funds because they see that the existing potential has not been maximized and can be collected. Zakat institutions operate with effective and efficient principles. The role of internal audits that conduct periodic assessments of the effectiveness and operational efficiency of zakat institutions is important. This study aims to analyze the process of implementing internal adut carried out by the Central Lazismu . The research methodology uses qualitative methods. The method was chosen to explore the object of research in depth. Data collection uses the interview method using the triangulation method, which involves 3 informants, namely the head of the Audit Division as the audit implementer and the City lazismu as the audit object.
The results of the study explain that structurally, the central government does not have an internal audit division in its organizational structure. But audit activities. However, the internal audit is carried out by the Sharia Supervisory Board, the Financial Supervisory and Supervisory Institution (LPPK) in the Muhammadiyah organization, the KAP Audit, and the Sharia Audit. These audit activities are quite significant in providing control and development for your lazismu .
Development and evaluation activities are carried out at regular work meetings, which are carried out regularly every 3 months. The meeting was held to explore whether performance has been achieved or not and to make improvements to the performance system or the results of performance achievements.
In the risk management process, several control activities have been carried out such as cash control and reporting. It can be concluded that control activities have been implemented in several activities, but have not implemented formal documents related to risk management.
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