Peranan Audit Halal Dalaman 20250827.pdf

Peranan audit halal dalaman dalam industri

1. BAHAGIAN PENGURUSAN HALAL
JABATAN AGAMA ISLAM SARAWAK

2. This talk aims to help participants comply with the
Malaysian Halal Standards by adopting an internal
audit approach

3. OBJECTIVE OF AUDIT01
ROLES &
RESPONSIBILITIES02
MHMS SPECIFIC
REQUIREMENTS03
INTERNAL HALAL AUDIT IN
MHMS202004
CONTINUAL
IMPROVEMENT05
CONTENTS

4. internal audit is a
systematic,
independent,
documented
process to evaluate
whether a
management system
Determines
Conformity
check the extent of conformity of the
management system (or its parts) with
audit criteria (e.g., halal standards,
policies, procedures, statutory and
regulatory requirements)
Evaluates
Effectiveness
Assess if the management
system is effective in
meeting intended results
Identifies Risks
&
Opportunities
Evaluate the capability of
the organization to identify,
manage, and act on risks
and opportunities
OBJECTIVE OF INTERNAL AUDIT
Source: ISO19011:2018

5. Ensure the system helps meet statutory,
regulatory, and contractual
requirements
Improves the
Management
System
Identify opportunities for
improvement in processes,
performance, and controls
Assures
Alignment
with Strategy
Check if the management system
is suitable and aligned with the
organization’s context and
strategic direction
Supports
Compliance
Builds
Confidence
Provide management and
stakeholders with confidence that
the system is implemented,
maintained, and continually
improved.
OBJECTIVE OF INTERNAL AUDIT
Source: ISO19011:2018

6. •Carry out assigned audit tasks
•Collect and verify objective evidence
•Evaluate conformity against audit criteria
•Document audit findings (conformity,
nonconformity, opportunities for improvement)
•Remain independent, impartial, and maintain
confidentiality
•Plans and prepares the audit (objectives, scope,
criteria, plan)
•Assigns tasks to team members and manages
audit activities
•Conducts opening and closing meetings
•Ensures audit evidence is collected objectively
•Consolidates findings, determines audit
conclusions, and prepares the audit report
Auditors
Technical Experts
Auditee
Audit Team
Leader
Audit Programme
Manager
Audit Client01
02
03
04
05
06
•Provide specific subject-matter knowledge
(e.g., halal requirements, shariah
compliance)
•Support auditors but do not act as auditors
themselves
•Establishes the extent, scope, and objectives of
the audit programme
•Determines risks, opportunities, and resources for
the audit
•Selects auditors and team leaders with the required
competence
•Establishes audit processes (scheduling, reporting,
follow-up, communication, handling complaints)
•Monitors, reviews, and improves the audit programme
•Provides access to documents,
records, personnel, and
facilities
•Cooperates during interviews
and site visits
•Implements corrective and
preventive actions based on
findings
•Approves the audit programme.
•Ensures audit objectives align with
organizational policies and strategies.
•Receives the audit report and ensures corrective
action is taken.
ROLES & RESPONSIBILITIES
Source: ISO19011:2018

7. MHMS SPECIFIC REQUIREMENTS
* 3 outlets onwards required to comply chain restaurant criteria.
CERTIFICATION SCHEME
FOOD PREMISES
Category & Size MHMS Method IHC HE
REMARKS
HS MW
Hotel, Kitchen,
Restaurant
HAS YES YES NO 2
Chain Restaurant HAS YES YES NO 1
Restaurant, Café,
Canteen, Bakery*
IHCS NO NO YES 1
Catering, Food
Services,
Convention Centre
Kitchen
Large &
Medium
HAS YES YES NO 2
Small IHCS NO NO YES 1
Mobile Premises * IHCS NO NO NO 1
Cafeteria in Food
Court
HAS YES YES NO 1
Kiosk* IHCS NO NO NO 1
PRODUCT
F & B
Large and Medium HAS YES YES NO 2
Small IHCS NO NO YES 1
Micro IHCS NO NO NO 1

8. MHMS2020 CLAUSE 5 (5)
Corrective action of NC
NC findings & corrective action
shall be implemented and validated
by IHC
Additional audit & record
•Supplier etc, if necessary to ensure
halal compliance.
•Record shall accessible upto 3 yrs.
Audit Report & Checklist
Audit findings & Checklist shall be
recorded and presented to IHC
Effectiveness & Audit frequency
Both shall be assessed by IHC to
ensuring NC are not repeated.
3
rd
Party Auditor
Shall have Certificate of Internal
Halal Auditor
PROCEDURE
Developing Internal Halal Audit
Procedure developed for implementation
Scope of internal halal audit
Compliance of halal standards
FREQUENCY OF THE AUDITS
At least once (1) in a year for each
branch/ premise
Appointment of Internal Halal Auditor
Official appointment by IHC
Internal Halal Auditor’s qualification
Certificate of Internal Halal Auditing /
Halal Executive
INTERNALHALALAUDIT

9. Feedback
Loops
6
Continual
Improvement
Action Plans
and Follow-up
5
Technology
Integration
4
Post-Audit
Evaluation
3
Training and
Development
2
Review and
Update Audit
Procedures:1

10. 10
THANK YOU