Nurul Nabilah Haji Ali2024-05-312024-05-312022e-ISBN : 9789670001746https://oarep.usim.edu.my/handle/123456789/18286E-Prosiding Seminar Antarabangsa Falsafah, Tamadun, Etika Dan Turath Islami (i-STET) 2022 “Melestari Turath, Memartabat Falsafah, Memacu Peradaban”/ editor : Anita Ismail, Farah Laili Muda @ Ismail, Mashitah Sulaiman 19 Oktober 2022 (Secara Dalam Talian) Anjuran : Pusat Pengajian Teras Malaysia (USIM) Dengan Kerjasama :Institut Sains Islam (ISI), USIM, Universiti Islam Sultan Sharif Ali (UNISSA), Brunei dan Universiti Islam Negeri (UIN), Sunan Kalijaga, Yokyakarta IndonesiaMosque is an organization that received funds not merely from the government, and corporate institutions, but also from the community with restricted and non-restricted funds. Thus, mosques’ officers need to have a good understanding and knowledge of accounting to ensure the effectiveness and transparency of financial reporting. It is revealed by Alim and Abdullah (2010), the issues in managing mosque funds occurred because of a lack of accountability in managing the accounting systems, less budget participation and improper recording and reporting of financial activities. Jazzel (2017) also argued that mosque officers need to maintain robust internal control accounting system to fulfil their strategic mission. Ineffective internal control will increase the tendency of fraud and errors of reporting. The purpose of acquiring good governance in an organisation is to promote accountability among the main corporate participants to enhance performance. It means that one's responsibility to Allah SWT and society reflects good governance, which will increase the institutions' performance. This study will develop a framework to analyse the internal control accounting systems and good governance towards a good quality financial reporting of mosques in Brunei Darussalam. The findings from this research will undoubtedly contribute to the theoretical part of Internal control accounting systems, good governance and financial reporting quality of mosques in Brunei Darussalamen-USInternal control accounting systems, good governance, quality reporting, Mosques, Brunei Darussalam.Article387401