| Summary: | Qurban or sacrifice is a special Islamic ritual which is performed by slaughtering livestock during specific dates in the Islamic calendar and then distributing the meat to the specific categories of recipients. In Malaysia, it is a common practice that qurban ritual is managed by mosques on behalf of the qurban participants. In addition to the guidelines for the implementation of qurban ritual issued in 2013, the Department of Islamic Development of Malaysia (JAKIM) has issued standard operating procedures (SOPs) for the implementation of qurban, including its distribution during the movement control order (MCO) period in 2020. In the absence of the appropriate internal control system, there is a risk that the qurban distribution managed by mosque might not reach the targeted recipients, particularly the poor and needy as outlined under the Islamic laws i.e., Shariah. The study discussed the relevant issues pertinent to qurban distribution such as the risk of maldistribution and explained how the inherent risks in qurban distribution could be mitigated by applying five components of internal control issued by the Committee of Sponsoring Organisation (COSO). A proposed model of internal control for qurban distribution was also outlined. The findings of the study can provide an avenue for other researchers to undertake studies on different issues involving the management of qurban distribution. © 2021 Author(s).
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