Muhammad Iqmal Hisham KamaruddinNurul Aini MuhamedMustafa Mohd Hanefah2024-05-302024-05-302021-08-23eISBN: 978-967-440-956-2https://fem.usim.edu.my/ihmc2021-proceeding/https://oarep.usim.edu.my/handle/123456789/179533rd INTERNATIONAL HALAL MANAGEMENT CONFERENCE (3rd IHMC 2021) “Sustainability and Empowerment of Halal Industry in The Midst of COVID19-Pandemic” Date: 23rd – 24th August 2021, Malaysia eISBN: 978-967-440-956-2 Organised by : Faculty of Economy and Muamalat, USIMen-USEnhancing Internal Controlling Mechanism of Halal Industry: The Proposed Study on the Needs for External Halal AuditArticle173176