Abstract
This study examined the effectiveness of internal control system, financial management and accountability practices of mosques
in Malaysia. Based on 500 questionnaires was administered to chairman and treasurer of 250 selected mosques available in
Malaysia including Sabah and Sarawak. This study suggests that a proper and accurate recording of financial transaction,
enhancing the accountability of chairman and treasurer in order to improve the productivity and performance effectiveness. The
inclusion of these variables provides important implications for expanding our understanding of financial management practices
in non-profit organizations and creating new research opportunities. The result provides on how Malaysian mosque enhances
internal control system and performance to achieve the mission and goals of the mosque. An effective way to improve the
productivity and efficiency of financial management practices and management control system in the mosque.