HALAL INTERNAL AUDIT FOR FOOD SERVICES AND MANUFACTURING

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HALAL INTERNAL AUDIT
(Malaysia Halal Certification)

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▪ This material is focus for Malaysia Halal Certification
requirements - food.
▪ This material is for individual reading material for halal
practitioner only and based on personal interpretation
only.
▪ This objective is share information and knowledge with
personnel of the industry players i.e. Halal Executive or
IHC.
▪ Kindly not to use for business purposes i.e. training
materials

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TRAINING OUTCOMES
i. To understand the process flow of an internal audit
ii. To understand the definition of audit criteria and
objective evidence
iii. To understand the halal internal audit criteria
iv. to be able to list the required objective evidence

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TRAINING CONTENT
i. Introduction
ii. Definition related to audit
iii. Overview of audit cycle
iv. The importance of an audit checklist
v. Criteria of a good checklist
vi. How to produce an internal audit checklist
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1. INTRODUCTION
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AUDIT
EVALUATION
To determine the degree of
compliance to a prescribe norm
Requirements of a product or
service requested the clients
Prescribe norm
Acts & Regulations Guidelines Standards

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Evaluation

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A systematic and independent process for
obtaining evidence and evaluating it objectively
to determine the extent of compliance towards
Halal Certification requirements in maintaining
halal integrity of product or services.
Halal Internal Audit
INTERPRETATION

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HALAL INTERNAL CONTROL SYSTEM was introduced
in 2014 and the revised more comprehensive
requirements released in 2019 and 2020:
1. In 2019, MOSTI released a revised Malaysian
Standard for Halal Food – MS1500: 2019
2. In 2020, JAKIM introduces and implemented the
revised Malaysia Halal Certification requirements:
i. Manual Procedure for Malaysia Halal
Certification (Manual Procedure) 2020
ii. Malaysia Halal Management System
(MHMS) 2020
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MHMS
2020
Based on MHMS 2020, clause 5 (5) which
stated the requirements on conducting
Halal Internal Audit for Halal applicant
and / or company applying for Malaysia
Halal Certification.
▪ Halal internal audit shall be
conducted at least once per year for
every premise branch/ chain
Requirements on implementing Halal Internal Audit:
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2. AUDIT CYCLES
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PLANNING EXECUTION
REPORTING
FOLLOW-UP
AUDIT CYCLE

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AUDIT PLANNING
Activities:
a. Develop and establish Audit
Program
b. Initiating audit process
c. Conducting document review
d. Preparing tools required for on-
site audit activities

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AUDIT EXECUTION
Activities:
a. Opening Meeting
b. Conducting Audit – document and/ or site
c. Assessing and evaluating document & practices
d. Gathering of audit objective evidence

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INTERNAL
HALAL
AUDIT
REPORT
AUDIT REPORTING
Activities:
a. Categorizing audit findings
b. Audit report preparation
c. Closing meeting
d. Audit finding presentation
e. Audit report distribution

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AUDIT FOLLOW-UP
Activities:
i. Verifying corrective action
suitability and effectiveness
ii. Closed Non-Conformance

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2. CRITERIA OF A GOOD CHECKLIST
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Audit work document is required to document and record
the audit program and also part of the audit tools.
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Audit Work Document
i. Audit Plan
ii. Audit Schedule
iii. Opening meeting agenda
iv. Audit Checklist
v. Audit Note
vi. Audit Report
vii. Non-Conformance Report
viii. Closing meeting agenda

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Audit checklist is one of many
tools used by auditor which help
to ensure necessary halal
internal audit standards and
references are address before,
during and after the audit
process
Audit Checklist

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Audit checklist is a list that
contains point/ elements of
audit criteria used during
conducting audit.
Audit Checklist
Prepared by:
▪ the lead auditor and/ or
▪ audit team members (auditor)

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AUDIT CHECKLIST
Importance of an audit checklist
i. To assist auditor in addressing audit criteria
ii. Ensure the audit is conducted systematically
iii. Ensure consistent audit approach and avoid bias
iv. Ensure uniformity in the performance of different
auditors
v. Provides as source of reference for information
collected during audit for preparation of closing
meeting, audit report and corrective action request
vi. Provide reference to objective evidence

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A GOOD AUDIT CHECKLIST…..?
i. Covers every certification requirements
ii. Audit methods used will direct to the required
objective evidence (audit evidence)
iii. Revise from time to time as to ensure specific for
intended use
iv. Identify appropriate flow in identifying the suitable
audit method (s) during audit execution

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3. AUDIT CHECKLIST FORMAT
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HALAL INTERNAL AUDIT CHECKLIST
Date Location
Time Auditor
Company/ Department
Auditee
Reference Document
EXAMPLE HALAL INTERNAL AUDIT CHECKLIST FORMAT
No. Checklist point Clause Compliance
verified?
(Yes/No)
Evidence and
/ or
Observation
HALAL TRAINING
1 Is SOP available for Halal Training developed in HAS Manual?
If yes, has the SOP been reviewed and updated (if applicable)?
MHMS
Clause 5 (8) (a)
2 Is there any training plan prepared and training activities
conducted for both halal awareness & competency training?
If yes, is the yearly training plan and copy of training certificate
&/ or training attendance available?
Random sample of 5 employee for Halal Awareness Training &
every IHC member for Halal Competency & Halal Executive and
Halal Auditing by HPB
MHMS
Clause 5 (8) (c) ,(d), (g),
(i)
MHCMP 17 (12) (a), (b),
(e)
3 Is the training content for Halal awareness and/ or Halal
Competency training sufficient?
If yes, is the training evaluation and/ or pre & post test/ quiz
available, tabulated and taken action?
MHMS
Clause 5 (8) (c) ,(d), (g),
(i)
MHCMP 17 (12) (c), (f)

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HALAL INTERNAL AUDIT CHECKLIST
Date Location
Time Auditor
Company/ Department
Auditee
Reference Document
EXAMPLE HALAL INTERNAL AUDIT CHECKLIST FORMAT
No. Audit criteria Clause Observation Questioning Examine Audit
evidence
& note
MANAGEMENT RESPONSIBILITY
1 Halal
objective
▪ Halal integrity – preserved
▪ Halal requirement – through
out supply chain
4.1.1
2 Sufficient
resources
▪ Management provide
sufficient resources
(manpower, facility, financial,
infrastructure)
▪ Objective: implement halal
control system (HCS)
4.1.4
3 Manpower ▪ Provide PIC for HCS – appoint
a Muslim
4.1.2

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CHECKLIST
Developing Halal Audit Checklist
In order to ensure the audit is smooth,
systematic, consistent, uniformity and
achieve objective evidence, element
in the audit checklist:
i. Audit criteria
ii. Audit criteria checklist point
iii.Related clause (s)
iv.Audit method used
v. Audit evidence for compliance and
non-compliance

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Audit Evidence
Audit evidence is information is obtained during audit
process through specific or combination audit method
Information that support
and verifies compliance
with MHCMP, MHMS, MS
and maintain halal
integrity of product/
service

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Reasonable conclusion based on
evidence gathered by the auditor
Reliable Evidence
Trustworthy and
persuasive
Relevant Evidence
Pertinent to the matter being
tested
Appropriate Evidence
Sufficient Evidence
Enough to be
representative

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Appropriate
Evidence
Critical material
(use enzyme)
Relevant Evidence
Product name &
Manufacturing Address on
packaging and Halal
Certificate is the same.
EXAMPLE

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Reliable Evidence
▪ Halal certificate
competent authority
and/ or recognised Halal
certification body
▪ Halal Certificate is still
valid

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Sufficient Evidence
▪ Critical material therefore, obtain prove
of Halal from every manufacturer of
whey powder

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Audit method refer to the of type activity (s) conducted
to obtain information during audit.
Audit Method
Observe/
Demonstration
Examine/
Inspect
Questioning /
Interview
Audit Method
To collect and gather
information

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Examine /Inspect
 Focus on verifying of information
 Activities : review and examine
internal documentation & record
which refer to the activities and
practices conducted in the
premise.

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The method which provide the
main source of information
during audit.
Questioning / Interview
Ask question / interview using
the effective questioning
method and be an active
listener to gather information
as audit evidence.

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OBSERVE /
DEMONSTRATE
Use observation method if :
• Auditee have difficulties
explain about process
Questioning / Interview
Auditor need to:
• Look
• Identify
• Evaluate
Activities
Condition

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4. DEVELOPING AUDIT CHECKLIST
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CHECKLIST
Identify and compile Halal certification
requirements – audit criteria
(MPPHM, MHMS and MS1500)
Define audit criteria important
parameter (checklist point)
Define the method to achieve audit
evidence:
Examine/Inspect
Questioning/ Interview
Observe / Demonstrate

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Audit is a sample check, whereby the quality of audit
depends on the quality of sample drawn during audit.
Need to be as representative as possible
▪ Focus on important audit criteria parameter
▪ Depth of the verification for halal certification
requirement elements

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1. Malaysia Halal Certification
Requirements
1) RAW MATERIAL CONTROL & HALAL RAW
MATERIAL
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Raw Material (RM) Control & Halal Raw Materials
Audit criteria MPPHM MHMS MS1500
SOP Scope ▪ Purchasing
▪ Receiving
▪ Storage
5 (7) (a)
Control
measures
▪ Usage shubhah material –
prohibited
▪ Halal sources only & prove of
Halal*
17 (1) (a), (b),
(c), (d), (f)
5 (7) (b) 4.5.1 &
4.5.2
▪ Declare to authority current
used & changes RM
17 (1) (g) 5 (7) (b)
▪ Comply with RM current laws
& regulations
17 (1) (a)
17 (1) (i)
5 (7) (b)
▪ Water testing – if source from
other than Water Supply
Department
17 (7) (j)
RM Masterlist ▪ Available & accessible
▪ Digital/ printed
▪ Updated (add : RM &/
supplier)
5 (7) (c) (f)
▪ Sufficient information 5 (7) (d)(e)

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Raw Material Control & Halal Raw Materials
Traceability Clear
identification
of RM
▪ Able to identify
producer/ supplier
▪ Clear labelling or RM
& supplier/producer
17 (1) (e),(h)

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Type of raw materials * - Prove of Halal status
Local animal base • Valid halal certificate from recognized halal
certification body
Imported animal base • Valid halal certificate from recognized halal
certification body
• From slaughterhouse or processing plant
approved by DVS
Raw material without
halal certificate
• Supplemented with complete supporting
document (to include information on material
composition, process flow, and source of raw
material);
Raw materials with
additional processes by
third party including
supplier/ trader
• Valid halal certificate from recognized halal
certification body

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1. Raw Material Control
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Requirements
Raw Material
Control
1. Establish SOP
2. SOP scope
MHMS 2020 5 (7) (a), & (b)
MPPHM 2020 17 (4)(f)

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Audit method: Scope
Examine Department & PIC:
• Purchasing: Purchasing Executive/ Officer
• Internal Halal Committee: HE, IHC
Document:
▪ SOP for RM or Purchasing, Receiving & Storage
Objective:
i. to verify if the SOP for RM is established and comply
with requirement’s scope (i.e. purchasing, receiving
and storage).
▪ SOP may also be separated into SOP for
purchasing/ supplier control / receiving of RM/
storage of RM

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SOP RM
Purchasing To verify:
1. Only to purchase material which has been declared in MYeHALAL (new/
addition)
2. Only to purchase material with sufficient & valid prove of Halal
Receiving To verify:
1. Only to accept RM which is listed in PO/RM Masterlist only
2. Procedure for isolation and segregation of RM not complying to SOP
i. Inform Purchasing/ IHC/HE on RM not meeting the requirements
for further action
ii. Label for effective segregation & record information on RM &
supplier’s name & quantity receive
Storage To verify:
1. Only to store halal RM
2. Stored according to RM characteristic – maintain safety & quality
3. Labelling of RM
4. Procedure for segregation and isolation of RM not following SOP –
allocated area.

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Requirements
Raw Material
Control
1. SOP control measures
▪ Usage shubhah material – prohibited
▪ Halal sources only & prove of Halal*
MPPHM 2020 17 (1) (a), (b), (c), (d), (f)
17 (3) (b)
17 (4) (a)
MHMS 2020 5 (7) (b)
MS1500:2019 4.5.1 & 4.5.2

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Audit method: Control measure – prove of halal
Questioning Department & PIC:
Are the raw materials used producing halal
products are supported with relevant and
reliable prove of Halal ( Halal Certificate from
recognized CB / Product specification with
detail process flow/ MSDS/ certificate of
origin :- indicating the source of raw
material)?

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Audit method: Control measure- prove of halal
Document:
▪ Halal file & supporting document for prove of Halal
Objective: to verify prove of halal for every RM is
available, valid and appropriate
Prove of halal for every RM
▪ Valid and recognized halal certificate
▪ Product specification with detail process flow and
ingredient breakdown with source of material origin
▪ MSDS
▪ Certificate of origin

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Requirements
Raw Material
Control
1. SOP control measures
▪ Declare to authority current used &
changes RM
MPPHM 2020 17 (1) (g)
MHMS 2020 5 (7) (b)

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Audit method: Control measure – Declared to authority
Questioning Department & PIC:
▪ Has the all the RM purchased is declared
in MYeHALAL and Raw Material Masterlist
been established?
▪ Is there any new raw material and/ or
supplier been purchased or used?
▪ Has the new raw material and / or supplier
been approved by the competent
authority?

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Document:
Objective: Detect for any differences in listed raw
materials and suppliers.
1. Comparing List of RM from MYeHALAL with the
current Raw Material Masterlist
2. Comparing current 3 or 6 months
DO/PO/Invoice with List of RM from MYeHALAL
3. Written application to JAKIM/ JAIN for additional
or changes of raw materials and/ or suppliers
(manufacturer)

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Observation
& examine
Department & PIC:
• Receiving, Storage & Production
Document:
▪ PO & DO
▪ Valid and appropriate prove of Halal
supporting documents
Objective: Detect for any presence of undeclared
RM with or without sufficient prove of halal &
haram RM
1. Undeclared RM presence (R&D/ sample/
production) is supported with appropriate
prove of halal?
2. Any presence if haram RM?
* This audit method can also be used for clause 17 (2) & (3)

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• Production areas
Document:
▪ Material transfer form/ Material Request Form
▪ Formulation form
▪ Weighing record
▪ Mixing record
Objective: Detect for any differences in listed raw
materials and suppliers.
1. Undeclared RM presence (R&D/ sample/
production) is supported with appropriate prove of
halal?
2. Comparing material in material request form/
formulation form/ weighing record/ mixing report
with current List of RM from MYeHALAL

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Requirements
Complying to
related law
and
regulations
1. Raw material (RM) for food specification
comply with Food Regulations 1985
i. Composition (main ingredient,
additives and processing aids)
ii. Physical, chemical and biological
parameter
MPPHM 2020 17 (1) (i)

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Audit method:
• Quality Assurance (QA)
Document:
▪ Product specification
▪ Certificate of Analysis
Objective: to verify and monitor if the current RM
incompliance with Food Regulations for the identified
food & upon delivery RM is within the specification
dictated & agreed between company and supplier
i. Product specification for every raw materials
ii. Certificate of Analysis for every raw materials
upon delivery for the identified batch

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Food Regulations 1985
Regulation 189. Cooking Oil
(1) Cooking oil shall be edible oil used for purposes of cooking and
includes the edible oil for which a standard is prescribes in regulations
190 to 207, either in its single form without blending or obtained by
blending or more edible oils.
(2) Where cooking oils is in its single blending, in addition to the standard
prescribed in regulation 188, it shall also comply with the standard for
each particular type of edible oil prescribed in regulation 190 to 270,
as the case may be.
(3) In the case of blended cooking oil, in addition to the standard
prescribed in regulation 188, it shall not contain more than 30 g/kg of
unsaponifiable matter and may contain permitted colouring
substances and permitted flavouring substances.
EXAMPLE

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Requirements
Raw material
testing: water
– safety and
quality
1. Water sourced from other than Water
Supply Department i.e. – ground water,
bore water and other for processing
activities
MPPHM 2020 17 (1) (i)

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Audit method:
Document:
▪ Water quality test analysis report
Objective: to verify the safety and quality of water used
for processing activities comply with Twenty-fifth A
Schedule parameter.
Water quality testing* (accredited lab) comply with
parameter as described in Twenty-fifth A Schedule:
i. Physical standard
ii. Chemical standard
iii. Pesticides
iv. Bacteriological standard
v. Radioactivity

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Requirements
RM Masterlist ▪ Available & accessible
▪ Digital/ printed
▪ Updated (add : RM &/ supplier)
▪ MHMS 2020 5 (7) (c) (f)
▪ Sufficient information
▪ MHMS 5 (7) (d)(e)

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Audit method:
Document:
▪ Halal File / HAS Manual
Objective: to verify the RM Masterlist is established
and furnished with current and sufficient information
as in MYeHALAL.

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Nama Bahan
Mentah
(Raw Material
Name)
Nama Saintifik/
Nama Am / Nama
Kod Perdagangan
(Scientific Name/
Common Name/
Coding Trade
Name)
Sumber
Bahan
Mentah
(Source of
Raw
Material)
Nama &
Alamat
Pengeluar
(Name &
Address of
Manufacturer)
Status
Pengistiharan
Bahan Mentah
Kepada pihak
berkuasa -
Ya/Tidak
(Declaration
status to
authority for
Raw Material-
Yes/No)
Badan
Pengeluar
Sijil Halal &
Status Sijil
Halal
(Halal
Certification
Body & /
Halal
Certificate
Status)
Tarikh Tamat
Tempoh Sijil
Halal
(Halal
Certificate
Expiration
Date)
Dokumen Sokongan
(Maklumat Rujukan Sumber
Bahan Mentah dan Carta Alir
Proses)
*Sekiranya bahan tidak
mempunyai Sijil Halal
[SupportingDocument
(Reference information on
Raw Material Sources &
Process Flow Chart)
* If raw material do not have
Halal Certificate.]
Catatan
(Note)
Jadual XX: SENARAI UTAMA BAHAN MENTAH)
(TableXX : Master List for Ingredient/ Material)

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Requirements
Traceability
method of raw
material
1. Identification of raw material :
i. Product name
ii. Producer name & address
2. Identification – clear , durable and
understandable
MPPHM 2020 17 (1) (e) & (h)

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Audit method:
Observation Area to observe:
Receiving, storage/ warehouse of raw
materials and production areas
Sample size:
A few products (more sample for critical
materials)
Observe physically for availability of labelling
on each raw materials packaging/ containers:
▪ product name and
▪ producer name and address

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Audit method:
• Receiving, Storage / Warehouse for raw materials,
packaging and processing aids
• Production areas
Document:
▪ Weighing record
i. Record on opening of raw material original
packaging and / or transfer to a new secondary
containers or new packaging or repack:
a. Weighing records
b. Records for opening / transferring raw
materials from original packaging/
containers.

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Requirements
2) PRODUCT , MENU AND SERVICES
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Product, Menu and Services
Product &
menu
Halal
Application
▪ Every product/ menu
produced apply for Halal
17 (2) (b)
Halal
Application –
R&D
▪ RM available & able to
be audited
▪ No changes in RM and
labelling
▪ Conducted trial run
▪ Approved by company’s
management
17 (2) (h)
Name ▪ In MYeHALAL similar on
label / menu
17 (2) (c)

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Product, Menu and Services
Product Criteria ▪ Not similar to pig & dog shape
▪ Not religious in nature
▪ Do not give negative impact to
Malaysia Halal Certification
17(2) (a)
17(3)(d)
Measurement
& Weight
▪ On label reflect actual 17 (2) (f)
Product,
menu and
services
Certified
products
▪ Consistently produced /
provided
▪ Product processing / services
provided activities - recorded
17(2) (d)
17 (3)(c)
▪ If not produced from certificate
if not produced during Halal
certificate validity period
17(2) (e)
▪ Comply to laws and regulations 17(2) (g)

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2. Product, Menu and Services - Product & menu
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Requirements
Halal
Application
1. Every product/ menu produced apply for
Halal
MPPHM 2020 17 (2) (b)
Requirements
Name 1. On label / menu similar in MYeHALAL
MPPHM 2020 17 (2) (c)

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2. Product, Menu and Services - Product, menu & services
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Requirements
Certified
products
▪ Consistently produced / provided
▪ Product processing / services provided
activities - recorded
MPPHM 2020 17 (2) (d)
17 (3)(c)
Requirements
Certified
products
▪ If not produced from certificate if not
produced during Halal certificate validity
period
MPPHM 2020 17 (2) (e)

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Audit method:
Examine Department and PIC:
Storage/ warehouse of RM or finished goods
Sample:
▪ Printed packaging material /Finished
products
▪ Compare product name on packaging
material / finished goods with MYeHALAL
product list –available and similar

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Audit method:
Planning department
Production Department
Finished goods storage
Document
▪ Monthly/ yearly production planning schedule
and report
▪ Product production report*
▪ Event request form – hotel/food services
Objective:
▪ To compare event request form/ planning
schedule & report with product production report
and compare with MYeHALAL menu / product list

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Product production record - biscuits
Storage ▪ RM request form (ingredient / packaging)
Weighing ▪ RM weighing record
Mixing & others
processing
activities
▪ Product mixing record
▪ Product baking record
▪ Product packing record
Finished goods (FG) ▪ FG transfer record
Storage ▪ FG storage records
Product quality
testing
▪ Physical, chemical & biological – observation and /
or analysis
▪ Product release records
EXAMPLE

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2. Product, Menu and Services - Product & menu
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Requirements
Halal
Application –
R&D
1. RM available & able to be audited
2. No changes in RM and labelling
3. Conducted trial run
4. Approved by company’s management
MPPHM 2020 17 (2) (h)

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Audit method:
Examine Area to observe:
R&D
Document
▪ Trial run report : focus on product specification
and formulation
▪ Product labelling – final artwork/packaging
material/ finished goods
Objective:
▪ To verify the RM used is similar to approved R&D
product formulation
▪ Product labelling in R&D sample and finished
goods is similar and no changes made

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Audit method:
Observation
& Examine
Area to observe:
Storage RM
Storage FG
Observation and examine
▪ Observed for availability of RM (ingredient &
packaging) for R&D product
▪ Verify the RM and supplier are the same as in
MYeHALAL application
▪ Verify packaging and labelling similar as
support document sent for Halal certification
application

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2. Product, Menu and Services - Product
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Requirements
Criteria 1. Not similar to pig & dog shape
2. Not religious in nature
3. Do not give negative impact to Malaysia
Halal Certification
MPPHM 2020 17 (2) (a)
17(3)(d)
Requirements
Measurement
& Weight
▪ On label reflect actual
MPPHM 2020 17 (2) (f)

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77
Audit method:
Observation
& Examine
Area to observe:
Storage RM
Storage FG
Observation and examine
▪ Observed the shape, type and possible
negative implication if deviate from
requirements
▪ Verify the measurement & weight on labelling
is according to labelling
▪ Measure or weight the product
▪ Verify the Quality monitoring records –
weight/volume/pieces

HIA
BEHALAL/AAA/JAN2022
2. Product, Menu and Services - Product, menu & services
78
Requirements
Certified
products
▪ Comply to laws and regulations
MPPHM 2020 17 (2) (g)
17 (3)(a)

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BEHALAL/AAA/JAN2022
79
Audit method:
Document:
▪ Product specification
▪ Safety and quality testing / analysis
Objective: to verify and monitor if the current FG
incompliance with Food Regulations 1985
i. Verify product specification and result of safety
and quality testing/ analysis is incompliance with
Food Regulations 1985 requirements.

HIA
BEHALAL/AAA/JAN2022
Requirements
3) PROCESSING
80

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81
Processing
Processing
area
Free from ▪ Haram RM or product 17(3) (b)
17 (1)
(a),(b),(c),
(d) & (f)
4.5.2
▪ Religious in nature products
which gives negative impact
17 (3) (d)
Products
produced
▪ Dedicated for halal certified
product
17(3) (c)
Implement
GHP & GMP
▪ Clean and tidy 17(3) (f)
▪ No storing of poisonous or
hazardous chemical /
unused equipment
17 (3)(g)
Processing
activities
Implement
GHP & GMP
▪ Comply GHP & GMP
▪ Use of liner for off the
floor – RM & products
17(3)(e)
17 (8)(f)
4.4.3
4.7.2

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Processing
Processing
activities
Laws &
regulations
▪ Comply shariah law
▪ Current product/ services
laws and regulations
17(3)(a) 4.4.3
Processing
area
▪ Presence of tools and
element of worship
17 (15) 4.2.9

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3. Processing
83
Requirements
Processing
area
1. Free from Haram RM or product
MPPHM 2020 17 (3)(b)
MHMS 2020 5 (7) (b)
MS1500:2019 4.5.2
2. Free from religious in nature products
which gives negative impact
MPPHM 2020 17 (3) (d)
3. Product produced dedicated for halal
certified product
MPPHM 2020 17 (3) (c)

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BEHALAL/AAA/JAN2022
84
Audit method: **
Planning department
Finished goods storage
Document
▪ Monthly/ yearly production planning schedule and
report
▪ Product production report*
▪ Event request form – hotel/food services
Objective:
▪ To compare event request form/ planning schedule &
report with product production report and compare
with MYeHALAL menu / product list for presence of
any undeclared and/ or haram product ?

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BEHALAL/AAA/JAN2022
85
Audit method:
• Storage/ Warehouse Of Raw Materials
• Production Areas
• Finished Product Storage/ Warehouse
Observe physically for presence of any RM
and / or product:
▪ Declared in MYeHALAL - compliance
▪ Haram in nature – non-compliance
▪ Related to religious in nature – non-
compliance

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BEHALAL/AAA/JAN2022
3. Processing
86
Requirements
Processing area &
activities
1. Clean and tidy
MPPHM 2020 17 (3)(f)
MS1500:2019 4.4.3
2. No storing of poisonous or hazardous chemical /
unused equipment
MPPHM 2020 17 (3) (d)
MS1500:2019 4.4.2 c)
3. Comply GHP & GMP
MPPHM 2020 17 (3) (c)
MS1500:2019 4.4.3

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BEHALAL/AAA/JAN2022
87
Audit method:
• Storage/ Warehouse Of Raw Materials,
Observe if these areas are in tidy condition
and clean. If not, scrutinized the SOP and
records related to hygiene and sanitation.

HIA
BEHALAL/AAA/JAN2022
88
Audit method:
Cleaning and Sanitation / Hygiene Department
Quality Assurance/ Quality Control
Document
▪ SOP & records for control of operation for both core &
support process activities, equipment, premise and
personnel
▪ Focus more on cleaning and sanitation for premise and
equipment
▪ SOP – cleaning and sanitation procedure for processing
area and equipment
▪ Cleaning and sanitation schedule
▪ Cleaning and sanitation record
▪ Cleaning and sanitation verification record – lab testing

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BEHALAL/AAA/JAN2022
89
Audit method:
Cleaning and Sanitation / Hygiene Department
Quality Assurance/ Quality Control
Objective:
▪ To verify:
▪ Is the SOP established?
▪ Does the SOP comply with basic food hygiene
requirement and/ or more?
▪ Is the cleaning and sanitation conducted as
procedure and effective:
▪ Cleaning and sanitation conducted as method
stated in SOP?
▪ Is the lab testing showing result indicating
processing area and equipment is clean?

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90
Requirements
Processing area &
activities
4. Comply shariah law
5. Current product/ services laws and regulations
Clauses MPPHM 2020 17 (3)(a)
MS1500:2019 4.4.3
3. Processing
Requirements
Processing area &
activities
6. Presence of tools and element of worship
Clauses MPPHM 2020 17 (15)
MS1500:2019 4.2.9

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91
Audit method:
• Storage/ Warehouse of Raw Materials,
▪ Observe if there is any presence of tools
and element of worship (deity/ amulet/
talisman) in the form of – statue, picture,
logo and others in the processing area.
▪ Possibility of any religious ritual(spiritual
activities) conducted in the processing
area.

HIA
BEHALAL/AAA/JAN2022
Requirements
4) STORAGE
92

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93
Storage
Dedicated ▪ Only halal RM and product 17(4) (a)
GMP segregation
&
identification
▪ RM, FG, R&D products,
rejected item, equipment and
non-food chemical
▪ Properly labelled
17 (4) (b) 4.4.1
▪ Dedicated for RM and FG
▪ prohibited equipment and
material unrelated to product
processing
17(4) (c)
▪ stored according to nature of
RM and / or product
17(4) (d) 4.4.1
▪ Goods arrangement:
• proper
• Effective safety control
– no contamination
• facilitate cleaning
17(4) (g) 4.4.1

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94
Storage
GMP Condition ▪ Clean and tidy 17 (4)(e) 4.4.1
Procedure ▪ Available and monitoring
record implemented
17(4) (f)
External
storage
Halal control
measures
▪ Establish written agreement/
contract or mutual
agreement – halal
requirements for storage
17(4) (h)
Laws and
regulations
▪ Comply to related laws and
regulations
17(4) (i) 4.4.1

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95
Requirements
GMP Procedure 1. Available and monitoring record implemented
MPPHM 2020 17 (3)(f)
Laws and
regulations
2. Comply to related laws and regulations
MPPHM 2020 17(4) (i)
4. Storage

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96
Audit method:
Storage of RM & Storage of Finished Goods
Objective:
To verify:
▪ Is the SOP established comply with MPPHM 2020 & MS
1500 & Food Hygiene Regulations 2009 and consist of
control on:
• Only to store halal RM
• Stored according to RM characteristic – maintain
safety & quality
• Labelling of RM
• Procedure for segregation and isolation of RM not
following SOP – allocated area.
▪ Is the showing compliance to the SOP or not?
▪ Cleaning record
▪ Temperature and/ or humidity monitoring record (if any)

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BEHALAL/AAA/JAN2022
4. Storage
97
Requirements
Dedicated ▪ Only halal RM and product
MPPHM 2020 17(4) (a)
GMP:
Segregation and
identification
▪ RM, FG, R&D products, rejected item, equipment
and non-food chemical
▪ Properly labelled
▪ MPPHM 2020 17 (4) (b)
▪ Dedicated for RM and FG
▪ prohibited equipment and material unrelated to
product processing
▪ MPPHM 2020 17(4) (c)

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98
Audit method:
Observe to verify:
▪ There are only presence of halal RM &
products
▪ Proper segregation between RM & FG
▪ RM &FG – stored according to their nature
& proper labelling:
▪ Ambient/air-conditioned/chill/
freezer
▪ Non-processing material & non-food
chemical in other storage area

HIA
BEHALAL/AAA/JAN2022
4. Storage
99
Requirements
GMP:
Segregation and
identification
▪ stored according to nature of RM and / or
product
▪ MPPHM 2020 17(4) (d)
▪ Goods arrangement:
• proper
• Effective safety control – no contamination
• facilitate cleaning
MPPHM 2020 17(4) (g)
GMP: Condition ▪ Clean and tidy
MPPHM 2020 17(4) (e)

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BEHALAL/AAA/JAN2022
100
Audit method:
Observe to verify:
▪ Clean and tidy:
▪ Clean, dry and good condition
▪ Proper stacking
▪ At dedicated area
▪ RM & FG arranged properly prevent
damage and contamination and/ or cross
contamination
▪ Using device for away from floor
(pallet/racking/liner)

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BEHALAL/AAA/JAN2022
4. Storage
101
Requirements
External
storage:
Halal control
measures
▪ Establish written agreement/ contract or
mutual agreement – halal requirements for
storage
▪ MPPHM 2020 17(4) (h)

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BEHALAL/AAA/JAN2022
102
Audit method:
Purchasing
Objective:
To verify if there is a valid and legal contract/ written agreement /
mutual agreement on halal requirements for storage between
company and storage third party service provider?

HIA
BEHALAL/AAA/JAN2022
Requirements
5) EQUIPMENT AND DEVICES
103

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104
Equipment and Devices (ED)
Law and
regulation
▪ comply related laws & regulation 17(5) (g)
Procedure ▪ Cleaning & maintenance 17(5) (e) 4.3.5
Maintenance ▪ Broken and unused – identified &
segregate and isolate
17(5) (f) 4.3.5
Type ▪ Suitable 17(5) (g)
E&D Usage ▪ Dedicated only for processing and
handling halal RM, product and/ or
services
17(5) (a) 4.3.1
▪ Prohibited: negative implication E&D 17(5) (b)
Material
Sources
▪ Avoid – animal base unless prove of
halal status available
17(5) (c) 4.3.4
Condition ▪ Free from najs
▪ Good, clean, not hazardous
▪ Negative impact to product and user
17(5) (d)

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105
Law and
regulation
▪ comply related laws & regulation 17(5) (g)
Procedure ▪ Cleaning & maintenance 17(5) (e) 4.3.5
Maintenance ▪ Broken and unused – identified &
segregate and isolate
17(5) (f) 4.3.5

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BEHALAL/AAA/JAN2022
106
Audit method:
Engineering department / Maintenance Department
Objective:
1. To verify if the SOP cover:
▪ Procedure for selection of material for equipment
▪ Procedure for selection for processing aids such as grease,
lubricant , filter and others
▪ Procedure for maintenance program
▪ Procedure for brittle material control
▪ Procedure for broken or malfunction equipment
▪ Yearly Maintenance program schedule

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BEHALAL/AAA/JAN2022
107
Audit method:
Objective:
2. Verify implementation as SOP , through records
▪ Equipment maintenance report
▪ Material request form and/ or Purchase order
▪ Brittle material inspection record
▪ Equipment Maintenance Request Form

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BEHALAL/AAA/JAN2022
108
Audit method:
Objective:
3. Animal base material
▪ Examine product specification for the identified animal base
material (leather, or fur)
▪ Fur prove of halal shall be Halal certificate
▪ Leather –product specification with indication of source of
animal (shall be halal animal only)

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109
Type ▪ Suitable 17(5) (g)
E&D Usage ▪ Dedicated only for processing and
handling halal RM, product and/ or
services
17(5) (a) 4.3.1
▪ Prohibited: negative implication E&D 17(5) (b)
Material
Sources
▪ Avoid – animal base unless prove of
halal status available
17(5) (c) 4.3.4
Condition ▪ Free from najs
▪ Good, clean, not hazardous
▪ Negative impact to product and user
17(5) (d)

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110
Audit method:
Receiving area
Storage area RM & finished goods
Processing area
Observe to verify:
▪ Clean, tidy and suitability:
▪ Clean and good condition
▪ Proper and tidy arrangement
▪ No rust or broken or chipped
▪ Material suitable for product produced
i.e food no equipment from wood
▪ Brittle material in good condition

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BEHALAL/AAA/JAN2022
111
Audit method:
Receiving area
Processing area
Observe to verify:
▪ No equipment with negative implication to
Halal certification:
▪ Equipment with logo of a haram
product
▪ Equipment specifically used for haram
product

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BEHALAL/AAA/JAN2022
112
Audit method:
Receiving area
Processing area
Observe to verify:
▪ Animal base material equipment:
▪ Look for gloves, brushes, apron, tools
belt.

HIA
BEHALAL/AAA/JAN2022
Requirements
6) PACKAGING, LABELLING & ADVERTISING
113

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114
Packaging, labelling and advertising
Packaging,
labelling &
advertising
Law and
regulation
▪ comply related laws &
regulation
▪ Packaging, labelling
and advertising
17(6) (h) 4.7.6
▪ Product claim 17(6) (g) 4.7.4
Packaging &
labelling
material ▪ Halal
▪ Not contaminating
product
▪ Safe for human
17(6) (a) 4.7.1
4.7.3
Packaging,
labelling &
advertising
Content ▪ Comply shariah law
▪ Decent and good moral
value
▪ No negative impact to
Halal Certification
17(6) (b)

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115
Labelling &
advertising
Artwork ▪ Religious and god
element: statement,
symbol, terms or name
17(6) (c) 4.7.6
▪ Shape/ illustration najs
mughallazah animal,
religious dan negative
impact to Halal
certification
17(6) (d) 4.7.6

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116
Labelling Labelling
requirements
▪ Product name similar as
in MYehalal
17(6) (e)
▪ Clear and prominent 17(6) (f)
▪ Language- Local :Malay
▪ May add translation if
any
17(6) (i)
▪ Required information
▪ Product name
▪ Name and address
of applicant
▪ Halal logo with MS
number and file
referene number
17(6) (j) 4.7.5

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117
Packaging,
labelling &
advertising
Law and
regulation
▪ comply related laws &
regulation
▪ Packaging, labelling
and advertising
17(6) (h) 4.7.6
▪ Product claim 17(6) (g) 4.7.4

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BEHALAL/AAA/JAN2022
118
Audit method:
QA Department
Marketing Department
Objective:
1. To verify if SOP Packaging Material indicating
▪ Suitable material properties / product specification for
packaging– halal and product safety
▪ Required information on labelling for product produced
▪ Requirement on permissible artwork

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119
Packaging &
labelling
material ▪ Halal
▪ Not contaminating
product
▪ Safe for human
17(6) (a) 4.7.1
4.7.3

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120
Audit method:
QA Department
Objective:
1. To verify the packaging material specification from supplier
▪ Examine the source for packaging material and ink used
▪ Verify the safety parameter in CoA is within the standard set by
the company for safety and quality

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121
Packaging,
labelling &
advertising
Content ▪ Comply shariah law
▪ Decent and good moral
value
▪ No negative impact to
Halal Certification
17(6) (b)
Labelling &
advertising
Artwork ▪ Religious and god
element: statement,
symbol, terms or name
17(6) (c) 4.7.6
▪ Shape/ illustration najs
mughallazah animal,
religious dan negative
impact to Halal
certification
17(6) (d) 4.7.6

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122
Labelling Labelling
requirements
▪ Product name similar as
in MYehalal
17(6) (e)
▪ Clear and prominent 17(6) (f)
▪ Language- Local :Malay
▪ May add translation if
any
17(6) (i)
▪ Required information
▪ Product name
▪ Name and address
of applicant
▪ Halal logo with MS
number and file
referene number
17(6) (j) 4.7.5

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BEHALAL/AAA/JAN2022
123
Audit method:
Observati
on and /
or
Examine
Department & PIC:
QA Department
Storage area – packaging material
Storage area – finished goods
Objective:
2. To verify if final artwork design / first delivery sample /
current packaging material at premise comply with MPPHM
requirements.
▪ Sample a few type of product (priority if available new
launched product , current fast-moving product, product
highly used in promotion for festive occasion)

HIA
BEHALAL/AAA/JAN2022
Requirements
7) TRANSPORT & DISTRIBUTION
124

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125
Transport & Distribution
Law and
regulation
▪ Delivery and distribution activities
comply related laws & regulation
17(7) (e)
Usage ▪ Halal RM & Product only 17(7) (a) 4.6.2
Criteria ▪ RM & Product nature 17(7) (b) 4.6.2
▪ Clean and in control 17(7) (c) 4.6.2
Third party:
Halal control
measures
▪ Establish written agreement/ contract or
mutual agreement – halal requirements
for transportation and distribution
17(7) (d)

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BEHALAL/AAA/JAN2022
126
Audit method:
QA Department
Logistics/ Storage
Objective:
1. To verify the transportation requirements is fulfil:
▪ Verify the Transportation SOP – comply with MPPHM
▪ Verify written contract with service provider : element halal
is being mentioned in the contract
▪ Incoming RM/ Material Inspection Records – look for any
deviation and what CA has been taken
▪ Any deviation due to presence of Haram material?
▪ Safety (temperature, if any) and hygiene and conditions
of transportation upon receiving or delivery?
▪ Delivery history records for any delivery related to haram
materials
▪ Sertu certificate/ verification letter if sertu had been
conducted.

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127
Audit method:
Observation Department & PIC:
Loading bay – Receiving area for delivery and receiving of RM
and / or finished goods
Objective:
2. To verify for the presence of haram material carried by
driver or as past of RM delivery
▪ Inspect the driver’s area – personal item from haram
material
▪ Transportation is covered (canvas or covered
containers/ referred containers)
▪ Inspect cargo area for present of haram cargo (RM/
product), pest and/ or hazardous material
▪ Inspect condition of cargo structure (any splinter,
metal shards, peel of nail or extruding nails)
▪ Any presence of pest and unwanted waste

HIA
BEHALAL/AAA/JAN2022
Requirements
8) PREMISE
128

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129
Premise
Law and
regulation
▪ comply related laws & regulation 17(8) (m)
Area (scope)
objective
▪ Office, canteen and staff hostel
▪ Free from non-halal RM & products
17(8) (a)
Premise design ▪ Comply with GMP and / or VHM
▪ Facilitate cleaning
▪ Facilitate processing activities
▪ Comply personnel safety and health
17 (8)(i) 4.2
4.2.1
4.2.2
4.2.3
▪ Premise Plant Layout – established &
comply product safety concept
17 (8)(j)
▪ Adequate sanitary facility – provided &
maintained
4.2.8
Praying area (Muslim)
▪ Provided, suitable area, size and well
maintained
17(11) (a) 4.2.10

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Premise
Effective
control system
establish
▪ To prevent contamination
▪ High risk locations – near non halal
processing premise , animal husbandry &
others
17(8) (b) 4.2.6
▪ Staff hostel – location, staff accessibility
(route & presence) to processing area
17 (8)(k)
▪ Animal control : Fenced or other suitable
mechanism
17(8) (c) 4.2.11

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Premise
Premise
condition
▪ GMP – good condition, clean and tidy 17(8) (d) 4.2.5
▪ Internal structure & fixtures – clean and
do not cause contamination
▪ Floor, wall, ceiling, fan, air
conditioner, window and door
17(8) (e) 4.2.3
▪ Ventilation & lightings- sufficient and
suitable
17(8) (g) 4.2.3
▪ At processing area : lighting – clean,
good condition and covered (if
necessary)
17(8) (h) 4.2.3
▪ Draining system – clean and well
maintained
17(8) (l) 4.2.3

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132
Premise
Note: Put
under
processing
▪ GMP: Suitable liner – off the floor
concept for RM and products
17(8) (f)

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BEHALAL/AAA/JAN2022
133
Audit method:
Maintenance Department
QA Department
Objective:
1. To verify the Maintenance SOP for :
▪ Procedure for maintenance program
▪ Procedure for brittle material control
▪ Procedure for broken or malfunction structure or fixtures
▪ Yearly Maintenance program schedule

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BEHALAL/AAA/JAN2022
134
Audit method:
Processing areas
Auxiliary structure – canteen, toilets, maintenance workshop,
offices, praying area, changing room, locker
Objective:
1. To verify condition of premise construction and conditions
▪ Process flow suitable for intended use
▪ Lightings – covered, function and clean
▪ Wall – clean and in good condition
▪ Floor – clean, in good condition and corner between
wall and floor is properly coved
▪ Window is either flushed into the wall or normal
opened type is clean, in good condition, no missing
panes/ leaf or with shattered proof material lining at
glass windows
▪ Drain – clean and with flowing water
▪ Overall cleanliness

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BEHALAL/AAA/JAN2022
135
Audit method:
Processing areas
Auxiliary structure – canteen*, maintenance workshop*,
offices*, changing room, locker*, hostel*
Objective:
1. To verify condition for the presence of haram or prohibited
material is the premise

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136
Audit method:
Hostel if any
Objective:
1. To verify condition of hostel conditions
▪ Clean and well maintained
▪ No haram food and drinks or personal items
▪ Control mechanism available for control of personnel
entrance to premise and processing area during off
duty

HIA
BEHALAL/AAA/JAN2022
Requirements
9) WORKERS
137

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138
Workers
Appointment ▪ Comply with laws and regulations 17(9) (b)
Muslim workers ▪ According to Halal Application Scheme
▪ Food manufacturing – min 2 during
operation hours
17(9) (a)
GHP ▪ Workers ethical conduct & GHP 17 (9)(h) 4.4.1
▪ Personal hygiene – healthy and clean 17(9) (b) 4.4.1
▪ Uniform/ attire/PPE – clean, decent and
suitable
17(9) (c) 4.4.1
▪ PPE – suitable with nature of work (head
cover, gloves, mask, safety goggles and
others
17(9) (d) 4.4.1
▪ Personal items (food, drinks and others)-
prohibited in processing area
17 (9) (e) 4.4.1
▪ Personnel attitudes and practices –
comply GHP
17(9) (f) 4.4.1

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139
Audit method:
Observation,
demonstration
& questioning
Department & PIC:
Processing areas – receiving of RM to finished goods
Objective:
1. To verify the presence of Muslim workers & GHP and
GMP practices
▪ Any presence of Muslim worker – min 2
▪ PPE – complete and properly attired as stated in
Personnel control SOP
▪ Any non GHP practices conducted at processing
area
▪ Sample :
▪ Take 4 personnel and inspect for PPE and hygiene
practices
▪ Demonstrate method of hand washing
▪ Question when to wash hand

HIA
BEHALAL/AAA/JAN2022
140
Audit method:
Observation,
demonstration
& questioning
Department & PIC:
Objective:
1. To verify the presence of Muslim workers & GHP and
GMP practices
▪ Any presence of Muslim worker – min 2
▪ PPE – complete and properly attired as stated in
Personnel control SOP
▪ Any non GHP practices conducted at processing
area
▪ Sample :
▪ Take 4 personnel and inspect for PPE and hygiene
practices
▪ Demonstrate method of hand washing
▪ Question when to wash hand

HIA
BEHALAL/AAA/JAN2022
141
Audit method:
Observation,
demonstration
& questioning
Department & PIC:
Objective:
1. To verify the presence food and beverages in
processing area
▪ Observe for any drinking bottles/ container/
plastic bags at processing areas

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BEHALAL/AAA/JAN2022
142
Audit method:
Maintenance Department
QA Department
Objective:
1. To verify the Personnel Control SOP for :
▪ Health condition upon coming to work
▪ PPE – required PPE and sample of full PPE
▪ Best practices in processing area for personnel – halal and
food safety
2. Look for poster – full attired PPE, best practices, hand washing
poster
3. Examine hand swab test result- analysed data of compliance
and non-compliance

HIA
BEHALAL/AAA/JAN2022
Requirements
10) SANITATION
143

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144
Sanitation
Cleaning
activities
▪ Processing area – according to schedule 17(10) (a)
Premise
environment
▪ Internal and external – clean & free from
any source of contamination
17(10) (b)
Pest control ▪ Implemented according to schedule
▪ By internal or external pest controller
17(10) (c) 4.4.1
Hand washing
facilities/
station
▪ Provided, complete sanitary facility and
functioning
17(10) (d) 4.2.8
Waste bin ▪ Provided, sufficient, good condition and
covered
▪ Type: Hands free
17(10) (e) 4.4.1
Main disposal ▪ Disposal of material and waste 17 (10) (g) 4.4.2 b)
Toilets ▪ Establish cleaning procedures, clean, no
faulty smell, not broken, not directly open
to processing area
17(10) (f) 4.4.1

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Audit method:
Hygiene and sanitation department
QA Department
Objective:
1. To verify the Hygiene and Sanitation SOP :
▪ Fulfil MPPHM requirements
▪ Cleaning method and type of chemical / cleaning agent for
every equipment, tools , area
▪ Cleaning and sanitation schedule is available
▪ Cleaning and sanitation is effective – based on swab test
for equipment food contact surface and finished goods
safety and quality testing results (chemical and biological
testing)
2. Examine cleaning agent product specification for sources (halal
and safety)
3. MSDS for every cleaning agent is available and accessible
4. Training records for usage of cleaning chemicals

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Audit method:
QA Department
Objective:
1. To verify the disposal of waste
▪ Contract of waste disposal – verify the frequency with type
of waste
▪ Verify the Service report/ Invoice for waste collection
services

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Audit method:
QA Department
Objective:
1. To verify the Pest Management SOP on:
▪ The scope for type of pest, minimum for rat, flies and
cockroach
▪ The type of pest activities and suitability with food safety
requirement s –
▪ no pesticide for rat in premise
▪ No spray or misting in premise during operation hours
▪ Pest control station in place, good condition and well
maintained
▪ Pest bait station and trap location is well documented and
monitored – Pest station plan layout and pest control
activities report / monitoring

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Audit method:
Objective:
1. To verify for the presence of sanitary facilities is in good
condition, functioning and adequate in number
▪ Observed the cleaning tools / cleaning area /
cleaning room – organized and clean , use of color
coding tools
▪ Toilets – in sufficient number, not broken, not
smelly
▪ Handwashing station at strategic location –
entrance to processing area, in area which
required hand washing activities (messy activities)
▪ Handwashing station is complete with cleaning
agent and drying tools.

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Audit method:
Objective:
1. To verify the condition of waste bin
▪ Observe in good condition, fulfil construction
requirement of waste bin
▪ Waste is not overflow
2. To verify the condition of main disposal area
▪ In a proper waste house / using a covered roro bin
▪ Waste is not overflow and there is no leaking of
leaching liquid
▪ Clean surrounding area / in waste house

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Audit method:
Objective:
1. To verify the condition of pest control activities
▪ Look for the presence of pest in processing area
▪ Observe the condition of the bait station and trap
is in good condition and located at the designated
area as mentioned in the plant layout

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Requirements
11) WORKERS FACILITY AND WELFARE
151

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152
Worker's facility and welfare
Praying area
(Muslim)
▪ Provided, suitable area, size and well
maintained
17(11) (a) 4.2.10
Religious
obligation
▪ Permitted and allocated with sufficient
time – daily & Friday prayers
17(11) (b) 4.1.6
Changing room ▪ Provided accordingly 17(11) (c)
Eating area ▪ Provided accordingly 17(11) (d)
Personal item
storage facility
▪ Provided accordingly 17(11) (e)

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Audit method:
Designated area – praying area, canteen, locker, changing
room
IHC
Objective:
1. To verify the location and condition of praying area,
eating area, changing room and personal item storage
area
▪ Observe if its in good condition and clean
▪ Wuduk area is available and suitable for Muslim
ladies
▪ Segregated area for wuduk and praying – man and
woman
▪ Direction Qiblah available
▪ Praying facilities – praying mat is clean and available
2. Circulars or memo for permission for praying

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Audit method:
Human Resource Department
IHC
Objective:
1. To verify the personnel handbook on:
▪ Permission to conduct religious obligation – praying
▪ Stated the arrangement and duration for praying
▪ Facilities provided
2. Circulars to every department or personnel

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Requirements
12) TRAINING
155

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Training
SOP ▪ Establish written procedure for halal
awareness and competency training
5 (8)(a)
Training
Operation Plan
(POL – Pelan
Operasi
Latihan)
▪ Establish & required information:
▪ Type of training
▪ Participants
▪ Frequency
▪ Proposed date
▪ Trainer
▪ records
5 (8)(b)
Records ▪ Kept and easily accessible during audit 17(12) (h) 5 (8)(k)

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Training
Halal
awareness
▪ Frequency for new staff: 3 months from
appointment date
17(12) (a) 4.1.3
▪ Frequency permanent staff: Once in 3
years
▪ Compulsory participant : Processing area
personnel
17(12) (b) 4.1.3
▪ Encouraged participants: third party
(brand owner, supplier , transportation
provider and other related if any)
17(12) (d) 5 (8)(j) 4.1.3
▪ Training content: halal concept &
procedure for Malaysia Halal
Certification
▪ Conducted by: HPB recognized
organization or individuals
17(12) (c) 4.1.3

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Training
Halal
competency
▪ Frequency : Once in 3 years
▪ Compulsory participant : Internal Halal
Committee (IHC)
17(12) (e) 4.1.3
▪ Training content:
▪ Understanding of Shariah and fatwa;
▪ Malaysian Standard (MS);
▪ Manual Procedure for Malaysia Halal
Certification (MPMHC);
▪ Malaysia Halal Management System
(MHMS);
▪ Related halal regulatory;
▪ Critical materials (if related)
▪ Conducted by: HPB recognized
organization or competent authority
17(12) (f) 4.1.3
Management ▪ Provide sufficient fund and facilities for
training
17(12) (g) 4.1.4
Records ▪ Well kept and organised 4.1.4

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Audit method:
Human Resource Department
IHC
Objective:
1. To verify the :
1. SOP Available and fulfil all the requirements
2. POL is available and with sufficient information
3. Training certificate / training attendance records available
4. Training assessment is available, and action taken for non
performed participants
5. Training content (notes) is available
2. Poster on prohibited material into the premise available at hot
spot

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Requirements
13) MALAYSIA HALAL MANAGEMENT SYSTEM
(MHMS)
160

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i. HAS Manual
HAS Manual ▪ Established
▪ Input or information suitable and as per
actual processing premise and activities
17 (13)
(a)
5 (1) (a) 4.1.1
▪ Establishment according to MHMS, MPPHM ,
MS , fatwa, laws and regulation, circulations
related to Malaysia Halal Certification.
5 (1) (e)
▪ Separated from other certification and
management system
5 (1) (b)
▪ Revised if there is any changes 5 (1) (c)
▪ Minimum content:
▪ Company’s profile
▪ Objective and scope
▪ Halal policy
▪ Internal halal committee
▪ Procedures
5 (1) (d)

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i. HAS Manual
HAS Manual ▪ Approved by company’s top management 5 (1) (f)
▪ SOP in HAS Manual shall have:
▪ Effective date
▪ Revised date
▪ Prepared by
▪ Approved by
5 (1) (g)

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Audit method:
IHC
HE
Objective:
1. To verify the :
1. HAS manual is established, verified and approved by the
management
2. Content of HAS manual is complete

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ii. Halal Policy
Halal policy ▪ Established
▪ Clear commitment towards producing or
providing halal services
▪ Clear commitment in complying Malaysia
Halal Certification requirements
5 (2) (a)
▪ Displayed and communicated within
organization and interested party (external
stakeholder)
5 (2) (b)

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Audit method:
IHC
HE
Objective:
1. To verify the :
1. Halai policy fulfil the ToR – company commitment
2. Email/ circulars as prove for communicating of Halal policy
Audit method:
Observed Department & PIC:
Whole premise
Hot spot area – HR / canteen/ changing room : bulletin board
Objective:
1. To observe presence of :
1. Memo/ circulars regarding halal policy
2. Poster on halal policy

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iii. Halal Executive (HE)
Appointment
requirement
▪ Muslim
▪ Malaysian
▪ Permanent position
▪ Min Dip in Halal Management or any
qualification at par or 5 years experience
▪ Possesses Halal Executive Certificate
recognized by HPB, JAKIM.
20 (2) 5 (3) (a) 4.1.2
▪ Officially appointed by top management 20 (2) 5 (3) (b)
▪ Implement given roles and responsibility 20 (2) 5 (3) (c)
▪ HE is a specific appointment in an
organization nomenclature/ organization
chart
20 (2) 5 (3) (d)
▪ Appointment and other task from Halal
management shall not compromise HE
original task
20 (2) 5 (3) (e)
▪ If required, HE can be the Halal Chairperson 20 (2) 5 (3) (f)

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iv. Internal Halal Committee (IHC)
Appointment
requirement
▪ Officially appointed by top management
▪ Written appointment include task description
for each IHC member
▪ Establish organisation chart
20 (3) 5 (4) (a)
Top
management
▪ Provide sufficient manpower suitable with task
given
▪ For effective implementation of HAS
20 (3) 5 (4) (b)
Chairperson
and
members
▪ From company’s internal permanent staff 20 (3) 5 (4) (c)
Chairperson ▪ Position higher or at par with HE 20 (3) 5 (4) (d)
▪ Position is priority given to Muslim 20 (3) 5 (4) (e)
IHC member ▪ Formation: min of 4 (chairperson, HE,
representative from procurement/purchasing
& from processing
20 (3) 5 (4) (f)
▪ Manufacturing : addition al member from R&D 20 (3) 5(4)(g)
7 (1) (a) (i)

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iv. Internal Halal Committee (IHC)
Appointment
requirement
▪ Branched with different operation
management – establish another IHC
5 (4) (h) 4.1.2
Responsibility ▪ Responsible for company's halal
management and HAS
5 (4) (i)
Competency ▪ Appointed IHC- knowledgeable and
competent on requirement – Malaysia Halal
Certification
5 (4) (j)
IHC Term of
reference
▪ Clearly established 5 (4) (k)
▪ Activities of IHC : IHC meeting minimum 2
timed per year
▪ Written meeting agenda and minutes of
meeting
5 (4) (l)
Authority ▪ Full authority in decision related to
company’s halal management
5 (4) (m)
Records ▪ Well kept and organised 5 (4) (n)

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Audit method:
IHC
HE
Objective:
1. To verify the :
1. Term of reference for IHC and HE – fulfil MHMS
requirements
▪ Formation is correct
▪ Organization chart
▪ Members is trained on Halal competency & Halal
Executive program (HE)
▪ Competency of IHC and HE – IHC profile
▪ Roles and responsibility – fulfil MHMS/ and internal
requirements
▪ Activities for IHC – meeting – conducted 2 times per
year , through IHC Minutes of Meeting.

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V. Internal Halal Audit
SOP & scope ▪ Established internal 5 (5)(a)
Records ▪ To be kept, easily accessible during audit 5 (5)(l)
Scope ▪ Audit criteria consist of compliance with
Malaysia Halal Certification and HCP
5 (5)(e)
▪ May also conduct for supplier if
necessary
5 (5)(k)
Frequency ▪ Once per year every premise/ branches 5 (5)(l)
▪ Evaluate by IHC 5 (5)(h)
Effectiveness of
Audit
▪ Evaluate by IHC 5 (5)(h)
Audit findings ▪ NC and CA take immediate action and
verified by IHC
5 (5)(f)
▪ Audit report and audit checklist
recorded & presented to IHC
5 (5)(g)

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V. Internal Halal Audit
Auditors
Internal
▪ Possesses Halal internal Auditing/ Halal
Executive Certificate recognized by HPB,
JAKIM
5 (5)(c)
Appointment ▪ Officially appointed by IHC 5 (5)(d)
External party
auditor
▪ If required, may use external party 5 (5)(i)
▪ Possesses Halal internal Auditing/ Halal
Executive Certificate recognized by HPB,
JAKIM
5 (5)(j)

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Audit method:
IHC
HE
Objective:
1. To verify the :
▪ SOP is established and available in current revision
▪ Auditor competency – Certificate for Halal Internal Audit
Training/ Halal Executive from HPB
▪ Appointment letter for auditors
▪ Audit report & Audit Checklist – at least 1 report within 12
months & cover every elements (general & specific
requirements) in MPPHM and MHMS
▪ NC – completed with corrective action

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vi. Halal Risk Control (HRC)
SOP ▪ Establish written procedure for
implementation of halal risk control
5 (6)(a)
▪ Scope SOP :
▪ R&D/ product menu and services/
processing/ premise and equipment/
staffs/ packaging/ storage/
transportation
5 (6)(a)
Records ▪ Kept and easily accessible during audit
▪ Determination of Halal Control Point
(process flow and plant layout)
▪ Halal Risk Management Plan
▪ HCP, halal risk, control measures,
corrective action and records
5 (6)(d)
HRC ▪ Developed specificly for determination of risk
related to halal and separated from other
certification
5 (6)(b)
5 (1)(b)
Logistic
services
▪ Priority to Halal certified services 5 (6)(c)

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Audit method:
IHC
HE
Objective:
1. To verify the :
▪ SOP is established and available for R&D/ product menu
and services/ processing/ premise and equipment/
staffs/ packaging/ storage/ transportation
▪ SOP fulfil MPPHM requirements
▪ Control measures point are recorded in monitoring records
– available, verified and corrective action taken if any
deviation
▪ Determination of halal control point and halal risk
management plan is verified, validated and approved by
competent personnel.

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vii. Traceability
SOP ▪ Establish written procedure for effective
product recall or withdrawal –related to halal
issues
5 (9)(a)
▪ May be combined with other traceability
system
5 (9)(b)
Mock recall ▪ Conducted once per year for company with
HAS
5 (9)(c)
Record ▪ For traceability and mock recall kept properly
and easily accessible during audit
5 (9)(d)

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Audit method:
IHC
HE
Objective:
1. To verify the :
▪ SOP is established and available for Traceability, Recall &
Withdrawal of Products, Management of Complaint and
Non-conformance Product Management
▪ SOP fulfil MPPHM and MHMS requirements
▪ Mock recall report available (yearly), shows compliance to
requirement- able to obtained every information within the
time limit for local and exported products

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viii. HAS Review
SOP ▪ Establish written procedure for HAS Review 5 (10)(a)
Scope for
review
▪ Effectiveness of the developed HAS
▪ Capability and effectiveness of appointed IHC
5 (10)(b)
Frequency ▪ Minimum once per year by IHC and top
management
5 (10)(c)
Approved ▪ Verified and approved by top management 5 (10)(d)
Records ▪ kept properly and easily accessible during
audit
5 (10)(e)

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Audit method:
IHC
HE
Objective:
1. To verify the :
▪ SOP is established and available for HAS review
▪ SOP fulfil MHMS requirements
▪ HAS review report for HAS Manual (yearly)
▪ Minutes of HAS Review (yearly) indicate HAS able to fulfil
halal policy through company’s halal objectives (halal
ingredients, customer complain regarding halal issues,
Internal audit findings, training and laboratory testing,
HCP properly monitored)
▪ IHC involvement in activities related to halal i.e. IHC
meeting, establish SOP, HCP monitoring and others

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viii. Laboratory Analysis
SOP ▪ Establish written procedure 5 (11)(a)
Sample for
analysis
▪ Product with critical material 5 (11)(b)
Analysis
laboratory
▪ Malaysia Halal Analysis Centre (MyHAC)
▪ Department of Chemistry (DOC)
▪ Other laboratory recognized by JAKIM
5 (11)(c)
Scope of
analysis
▪ Meat species (DNA)
▪ Alcohol content
▪ Physical (leather and fur)
▪ Protein profiling and determination of
sources
▪ Fats and oil (profiling and determination of
source)
▪ Other related laboratory analysis determine
by the competent authority
5 (11)(d)
Records ▪ kept properly and easily accessible during
audit
5 (11)(e)

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Audit method:
IHC/ HE
QA
Objective:
1. To verify the :
▪ SOP is established and available for Laboratory analysis
▪ SOP fulfil MHMS requirements
▪ List of product for analysis and schedule for analysis (if
any)
▪ Analysis results within parameter stated MPPHM (no
presence of haram material and level of alcohol in food
products)
▪ Analysis conducted from recognized and accredited
laboratory with accredited testing method

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IX . Sertu (Islamic cleansing)
SOP ▪ Establish written procedure 5 (12)(a)
▪ Procedure for sertu shall refer to Guideline
for Sertu from Islamic perspective by
JAKIM
58 (2) 5 (12)(b)
Incident to
conduct
sertu
▪ If contamination from severe najs occurs 58 (1)
▪ Severe najs contamination to processing
area, equipment, storage area,
transportation, workers
58 (3)
17 (4) (j)
17 (5) (h)
17 (7) (f)
17 (8) (n)
4.3.2
Method to
sertu
▪ Severe najs is washed 7 times with one
wash using water containing clean soil
and 6 wash of clean water.
58 (3)

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IX . Sertu (Islamic cleansing)
Conducting
sertu
▪ Internally if the complete sertu procedure has
been approved by competent authority
58 (4)
▪ Sertu activity shall be monitored and verified
by competent authority or other approved
party only
58 (5)
Record ▪ kept properly and easily accessible during
audit
58 (6) 5 (12)(c)

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Audit method:
room
IHC
Objective:
1. To verify the facility and tools for conducting sertu:
▪ PPE for sertu team member
▪ Soil for soil solution preparation
▪ Tools and devices for cleaning and rinsing of clean
water
▪ Dedicated area for sertu (small equipment or tools or
personnel)
▪ Poster for sertu process

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Audit method:
IHC/ HE/ QA
Objective:
1. To verify the :
▪ SOP is established and available for sertu process
▪ SOP fulfil MHMS requirements and guideline for sertu
▪ Sertu activities:
▪ Sertu request form/ Contingency form
▪ Letter for request of religious offer to monitor sertu
process
▪ Verification letter or certificate for completion of sertu
process
▪ Training certificate for personnel to conduct sertu (sertu
internal team)
▪ List of sertu service provider – available in SOP
▪ Halal certificate for sertu soil agent – powder, liquid, soap
bar.

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Requirements
14) DOCUMENTATION AND RECORDS
185

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186
Documentation and records
SOP ▪ Establish SOP for documentation and
records control and management
5 (1) (c)
Management ▪ Well kept and easily accessible during
audits
17 (14) (a) 5 (13)(a)
Types of
document
and records
▪ Halal application file
▪ MHMS file
▪ Copy of company’s Halal Certificate (if
required)
▪ Workers’ records
▪ Halal training records
▪ RM purchase records
▪ Pest control records
▪ Processing records
▪ Audit records or previous CB audit /
enforcement report
▪ Other document and records related to
Malaysia Halal Certification
17 (14) (b)

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Documentation and records
Duration of
storage
▪ 3 years 17 (14) (c) 5 (13)(b)
Minimum
content of
records
▪ 3 months of production records for new
application (CB audit)
17 (14) (d) 5 (13)(c)
Supporting
document
▪ If in separate files shall have:
▪ Reference number
▪ Well recorded
▪ Easy to refer
5 (13)(d)

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Audit method:
IHC/ HE/ QA
Objective:
1. To verify the :
▪ SOP is established and available for documentation and
records for Manual HAS
▪ SOP fulfil MPPHM and MHMS requirements
▪ Clear SOP on developing new SOP, review of SOP,
distributing, training of new/revised SOP and obsolete
document.

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Audit method:
room
IHC
Objective:
1. To verify proper identification of master copy, control
copy, non-control copy and obsolete copy
▪ Stamp for these type of copies
▪ Stamp on document

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Conclusion
Halal internal audit is an activity which required
detail planning and preparation in order to ensure
smooth execution with reliable audit findings.
Whereby, these audit findings will be used to
enhance the current halal control system for a
better control and assurance in producing halal
product or services

HALAL INTERNAL AUDIT FOR FOOD SERVICES AND MANUFACTURING

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HALAL INTERNAL AUDIT FOR FOOD SERVICES AND MANUFACTURING