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What is Internal Audit System

Handbook of Research on Disruptive Innovation and Digital Transformation in Asia
Is an auditing system conducted by the company to evaluate the halal guarantee system's implementation.
Published in Chapter:
The Effect of Blockchain Technology in the Initial Stages of Auditor Investigation in the Halal Supply Chain
Desi -. Novianti (Universitas Indraprasta PGRI, Indonesia), Yandra Arkeman (IPB University, Indonesia), Mohammad Nabil Almunawar (Universiti Brunei Darussalam, Brunei), Liesbetini Haditjaroko (Bogor Agricultural University, Indonesia), and Andes Ismayana (Bogor Agricultural University, Indonesia)
DOI: 10.4018/978-1-7998-6477-6.ch019
Abstract
Each country in Asia will apply a halal assurance system (HAS) to get a halal certificate and logo. The problem with HAS in Asia is that every country has its own halal standard rules. This problem raises a trade dispute because imported products cannot enter another state market due to different halal standards. So, we need the same halal standards for every country in Asia, one of which requires transparency in each country's HAS. However, the HAS documentation process currently has several shortcomings, such as document fraud and transparency during internal and external audits. This chapter aims to discuss blockchain technology's development in solving internal audit problems to improve its performance, and blockchain technology can improve efficiency, transparency, and traceability of original documents, thereby enhancing the overall halal certification process. And it is hoped that this research will be taken into consideration for those who will make the same halal standards for every country in Asia.
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