Integrating Internal Control Practices with Maqasid Shariah Framework of Non-Profit Islamic Organization

The internal control (IC) practices are one of mechanisms to ensure the effectiveness of the operation, comply with policy and law, and protect the assets (equity) of the shareholders. All of these objectives of IC practices are in line with Maqasid Shariah. This paper attempts to assess whether the five dimensions of Internal Control Practices, namely control environment, risk assessment, control activities, information and communication and monitoring of nonprofit Islamic organization are in line with the objectives of Maqasid Shariah. By applying the reviewing for all related literature and contents internal control and Maqasid Shariah. This paper discusses the five practices of internal control in light of the Maqasid Shariah perspective by utilizing the prior literatures and available data from library search and survey.