Norhaizam bte Md Sani

Training Manager,
HDC Malaysia

The First Gulf Conference on Halal Industry and

its Services
24-26 January 2011
Holiday Inn Hotel, Al-Salmiyah, State of Kuwait
PRESENTATION OUTLINE TM

• Introduction
• Halal Internal Audit Requirements
•Internal auditors
•Standard references
• Halal Internal Audit Procedure
•Audit planning & preparation
•Audit execution
•Conclusion
HALAL INTERNAL AUDITING TM

Process
audit

Perform
measure Halal by
strength Auditing Internal
Auditors

measure
gap
WHY HALAL INTERNAL AUDITING? TM

• To ensure on going compliance to:

1.0 Shariah laws & principles of
Halal & haram in Islam with
regards to Halal certification.
2.0 MS 1500:2009 & JAKIM Manual
Procedure of Halal Certification
Malaysia.
Requirements: Management Responsibilities TM

3.1.1 The management shall appoint

Muslim Halal executive officers or establish
a committee which consist of Muslim
personnel who are responsible to ensure
the effectiveness in implementation of
internal Halal control system. (MS 1500:
2009)
Standard Reference TM

MALAYSIAN STANDARD
MS 1500:2009

HALAL FOOD – PRODUCTION,

PREPARATION, HANDLING AND
STORAGE – GENERAL GUIDELINES
(SECOND REVISION)
Standard Reference TM
MANAGEMENT RESPONSIBILITIES TM

• Establish Halal internal audit team

• Establish Halal internal audit
procedure
• Conduct internal audits at planned
intervals
• Ensure product comply to
reference standards
• Record Halal internal audits
HALAL INTERNAL AUDITOR TM

• Shall appoint by management

Internal • Lead Auditor must be Muslim
Auditor

• Competent with Shariah knowledge

Internal • Understand application of Halal
Auditor principles .

• Equipped with skills & experience to

Internal effectively perform auditing
Auditor
HALAL INTERNAL AUDITOR TM

• Lead auditor
– Must be Muslim
• Auditor
– Minimum size of audit team is
2 auditor
THE ROLES OF LEAD AUDITOR TM

Make
final
Lead an Manage
decisions
audit the audit
regarding
team. process.
the
findings
THE ROLES OF AUDITOR TM

Checking the
current
compliance

Close the Identifying

audit NCR

Follow up Agreed on
audit the CAR
THE ROLES OF AUDITEE TM

Facilitate Cooperate Provide

audit during objective
process. audit. evidences
HALAL INTERNAL AUDITORS TM

Should conduct Should be

an audit with Should be objective
the full independent of
authority of the function when
the executive being audited. undertaking
management. audits.
KEY COMPETENCIES TM

Qualified & Ability to

recognize halal,
trained in the safety & quality
audit. criteria.

Knowledgeable Ability to
in halal recognize
requirements & potential non
standards. halal issues .

Effective
communication
HALAL INTERNAL AUDIT PROCEDURE TM

Audit
Audit
Planning &
Preparation Execution

Follow-up Audit
Audit Report

Closing up
Audit
AUDIT PLANNING & PREPARATION TM

• Standard references
»MS 1500:2009 Halal Food
Production, Preparation, Handling &
Storage
»JAKIM: Manual Procedure of Halal
Certification Malaysia
• Checklist
• Opening meeting agenda
• Closing meeting agenda
• Audit schedule
• Attendance form
• Non conformances forms
Halal Checklist TM

• A list that contains points/elements for

assessment.
• Is a tool prepared by auditors for assessing
the assurance of the Halal product.
• It ensures that every aspects of the
element/operation clearly defined and
covered.
• An objective evidence that an audit was
performed.
CHECKLIST TM

• Think in terms of “ WHAT TO LOOK”

and “WHAT TO LOOK FOR” when
preparing checklist questions.
• Auditors need to prepare checklist for
adequacy audit & on site audit.
• Auditors need to be trained in the use
of checklist.
HOW? TM

• Look at the requirements

Requirements TM

2.3 Halal Food

– Food and drink and/or their ingredients permitted
under the Shariah law and fulfil the following
conditions:

a)Does not contain any parts or products of

animals that are non-Halal by Shariah law or
any parts or products of animals which are not
slaughtered according to Shariah law;

b)Does not contain najs according to Shariah law;

 BROTH GELATINE COLLAGEN
FAT DERIVATIVES TM

• Flavor • Ice cream • Sausage casing

• Glycerin
• Soup • Marshmallow PIG & ITS
• Mono & Diglycerida
• Seasoning • Yoghurt DERIVATIVES
• Emulsifier LEATHER
• Creamer • Soft candy
TEXTURIZER • Jelly • Cystein
• Ice Cream
• Cosmetic • Capsules • Tooth Brush
•Margarine
•Tooth Paste • Brush
SKIN • Bread Improver
• Flavor
SHORTENING FAT (LARD)
• Bakery biscuit Halal Industry Development Corporation (HDC)
5.02, Level 5,
TM
KPMG Tower, First Avenue, Persiaran Bandar Utama,
47800 Petaling Jaya, Selangor Darul Ehsan, HAIR HDC
Malaysia. TRAINING
CENTER
MEAT INNARDS
Tel : +603 - 7965 5555
Fax : +603 - 7965 5500
• Flavor Intestine
Hotline : 1800 - 880 - 555 (within Malaysia)
• Seasoning BONE +603 7965 5400 (outside Malaysia) • Sausage casing
• Powder
BLOOD
Pancreas
• Bacon • Activated Carbon • Insulin
• Pasta • Fermentation Media
• Refined Oil & Water • Medicine Enzyme
• Burger • Rennet
• Meat flash • Sausage
• Microbial Products • Cheese

www.hdcglobal.com
WHAT TO LOOK FOR? TM
WHAT TO LOOK FOR?? TM
TM
 TM

Certificate of Meat Slaughtered by Muslims

 TM

Halal Certificate from JAKIM

LOOK AT THE REQUIREMENTS TM

• 6.4 - Companies which fall under

Multinational and Medium Industry
categories should form an Internal Halal
Audit Committee and appoint an Islamic
Affairs Executive (Islamic Studies) to handle
and ensure that Halal procedures are
complied
• 6.5 - A minimum of two Muslim permanent
employees of Malaysian citizenship are
required at the kitchen/handling/food
processing area
Audit Reference No. : Page 1 of 1
TM

Name of Organization :
Department : Date of Audit :
Auditors : Auditee :
Area/Assessment Document A B C N/A Records, Evidence,
reference Notes
1. Raw Materials: Storage - MS 1500:2009
Area (3.6)
a) All raw materials & - MS 1500:2009 a) Valid Halal Certificate
ingredients are certified (3.5.1) b) COA
Halal from Islamic bodies c) Process flow chart
d) Product specification
recognized by JAKIM - JAKIM manual
e) Supplier audit records
procedure ( 6.2 )

b) List of the raw materials -JAKIM manual a) Copy of application

should be same as declared procedure ( 6.2 ) form submitted to
in the application form JAKIM
b) Halal File
b) Delivery transportation is - MS 1500:2009 a) Delivery record
only for Halal material or (3.6) b) Product
products Specification/MoA
AUDIT EXECUTION: STAGES TM

• Explain the purpose of audit

Opening • Explain the procedure of auditing
meeting

• Conduct on site audit during operation

Conduct • Review audit findings
Audit

• Presenting the summary & audit team views on halal

compliance.
Closing • Presenting the non conformances & agreed corrective
meeting actions.
CONDUCT AUDIT TM

• How to gather objective evidence ?

– Examination of documents &
records.
– Observations of practices &
conditions in the factory through
on site visit.
– Interviews with designated
personnel.
EVIDENCE: HALAL CERTIFICATE TM
CONCLUSION TM

– HALAL INTEGRITY IS EVERYBODY’S

RESPONSIBILITIES IN AN ORGANIZATION
– EVERYBODY IN THE ORGANIZATION MUST
UNDERSTAND THE HALAL CONCEPT
(HALALAN THOYIBBAN) & IMPLEMENT
BEST HALAL PRACTICES
• UNDERSTAND,
• APPRECIATE,
• VALUE,
• EFFECTIVE ACTION
TM