Audit Committee and Internal Audit Function towards the Quality of Zakat Distribution Performance in Malaysia: A Propose of Study

Recently, quality audit committee and effectiveness internal audit function is needed by organization in order to ensure its function meets the best performance. Both of the unit is complement each other in setting the focus to meet the aims as notable trusted body for the collection and distribution of zakat funds. This study will focus on the quality of zakat distribution performance. Besides, identify the relationship between quality audit committee and effectiveness internal audit function on the quality of distribution performance of zakat institution. Next, research hypotheses are being developed based on the previous study been reviewed and the conceptual model will be proposed. Finally, conclude with the suggestion for interest future research.