A COMPARATIVE ANALYSIS OF HALAL AND FOOD SAFETY AUDITING PRACTICES IN MALAYSIA, INDONESIA, SINGAPORE AND BRUNEI DARUSSALAM
DOI:
https://doi.org/10.35631/AIJBES.827007Keywords:
Auditing Practices, Brunei, Food Safety, Halal, Internal Audit ChecklistAbstract
Halal quality assurance ensures food is not only permissible but also safe, hygienic, and of high quality. Auditing is essential to establish this assurance; however different countries have different methods for conducting halal and food safety audits. This study compares the auditing practices in Malaysia, Singapore, Indonesia, and Brunei Darussalam to assist in the development of a standardised internal audit checklist for Brunei’s food manufacturing companies. A qualitative approach was adopted through the review of national halal standards, food safety regulations, and relevant academic literature. The comparative analysis reveals that all four countries share several core halal and food safety auditing practices. At the same time, differences exist in the comprehensiveness of their auditing practices and the degrees of food safety integration. Based on these findings, this paper recommends that Brunei implement a risk-based internal auditor checklist that integrates both halal and food safety requirements. This tool further strengthens halal governance, improves audit consistency, and enhances national recognition of Brunei’s halal certification system.
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