Perceptions of Internal Halal Auditors Toward Digital Halal Audit App in Malaysia
Adi Rahman Abdul Aziz,
Ab Razak Che Hussin
Abstract:Integrating digital technology into internal halal audits through the Digital Halal Audit App (DHAA) can enhance efficiency and value. DHAA assists Internal Halal Auditors (IHAs) in various audit tasks, fostering compliance and automation. This transformation of halal audits introduces automation, policy adherence, and operational assurance to management. However, discussions around DHAA acceptance within internal audits have been limited, particularly regarding factors influencing IHAs' acceptance. To bridge … Show more
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