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Halal internal audit checklist slides

The document outlines the halal internal audit checklist, detailing the processes needed to evaluate compliance with halal certification requirements. It emphasizes the importance of organizational independence, a formal mandate, and competent staff in conducting effective audits. Additionally, it provides guidelines for checklist development, audit processes, and management responsibilities related to halal assurance.

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HALAL INTERNAL AUDIT CHECKLIST
INTRODUCTION (PENGENALAN)
AUDIT Human dependent (Bergantung pada manusia) or (atau)
AUDIT The evaluation is to determine the degree of compliance to a prescribe norm. (Penilaian untuk mementukan tahap kepatuhan kepada amalan- amalan yang dinyatakan)
Requirements of a product or service requested the clients. (Keperluan-keperluan produk atau perkhidmatan yang diminta pelanggan.) Prescribe norm? (Amalan-amalan yang dinyatakan?) AUDIT
Requirements of a product or service (Keperluan-keperluan produk atau perkhidmatan) Regulations and / Acts (Undang-undang & Akta-akta) Standards (Standard – standard) Certification criteria (Kriteria pensijilan) Guidelines (Garispanduan)
Evaluation (Penilaian) Corrective Action (Tindakan Pembetulan)
A systematic and independent process for obtaining evidence and evaluating it objectively to determine the extent of compliance to Halal Certification requirements. (Satu proses yang sistematik dan berdikari bagi mendapatkan bukti dan menilainya secara objektif bagi menentukan tahap/peringkat kepatuhan kepada keperluan-keperluan Pensijilan Halal.) Halal Internal audit (Audit Dalaman Halal)
Factors Affecting Internal Audit (Faktor-faktor mempengaruhi Audit Dalaman)
i. Organizational independence ii. A formal mandate iii. Unrestricted access iv. Sufficient funding v. Competent leadership vi. Competent staff vii. Stakeholder support viii. Professional audit standard
HALAL INTERNAL AUDIT REPORT 2018 Free from any management influence (bebas dari pengaruh pengurusan AUDIT 1
A formal mandate (order/ directive) is a formal written document which define on terms of reference for audit and auditor (Mandat rasmi (arahan/ perintah) adalah dokumen bertulis rasmi yang menyatakan terma rujukan bagi audit dan auditor.)
Formal mandate (Mandat rasmi) AUDIT Define audit (Menentukan – audit) : • Objective (objektif) • Scope (skop) • Procedures (prosedur) AUDITOR Define auditor’s (Menentukan – auditor): • Criteria (ciri-ciri) • Competency (kelayakan) • Responsibility (tanggungjawab) • Authority (bidang kuasa)
Unrestricted access (Tiada sekatan kemudahan) INFORMATION (Maklumat) Documentation (Dokumentasi) Implementation (Perlaksanaan)
Documentation (Dokumentasi) ▪ product or services manual ( manual produk / perkhidmatan) ▪ standard operation procedures (prosedur standard operasi) ▪ halal and quality manual & records (manual dan rekod – Halal & kualiti) ▪ other related document (dokumen lain berkaitan)
Implementation (Perlaksanaan)
Sufficient funding (Dana mencukupi)
Competent Leadership (Kepimpinan Berwibawa) Ensure smooth and effective audit program (Memastikan program audit lancar dan berkesan) Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan
Competent staff (Pekerja Cekap) ▪ Knowledge (pengetahuan) ▪ Experience (pengalaman) ▪ personal attributes (keperibadian)
Competent staff (Pekerja Cekap) ▪ understands the certification requirements (memahami keperluan-keperluan pensijilan) ▪ practice the auditor principles (amalkan prinsip-prinsip auditor) ▪ able to identify the compliance and non – compliance (boleh kenalpasti keadaan akur dan tidakakur) ▪ a fair and non- biased assessment (penilaian yang adil dan tidak berat sebelah)
Integrity (Integriti) Fair presentation (Pembentangan yang adil) Due professional care (Professionalisma) Confidentiality (Kerahsiaan) Independence (Berdikari) Evidence base approach (Pendekatan – Bukti) PRINCIPLES OF AUDIT (PRINSIP-PRINSIP AUDIT)
Halal Implementation Azurah Abdul Aziz STAKEHOLDERS (PEMEGANG AMANAH) A person or people with an interest or concern in something especially in business (Seorang atau kumpulan manusia yang mempunyai amanah atau kepentingan bagi suatu perniagaan)
Stakeholder Gives good support & cooperation (Memberi sokongan dan kerjasama yang baik) Planning Execution Post Audit
Audit Cycle (Pusingan Audit)
AUDIT CYCLE (Pusingan Audit) Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan
Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan •Identify audit objective, scope & criteria (Kenalpasti objektif, skop dan kriteria audit) •Selection of auditor (Pemilihan auditor) •Audit Schedule (Jadual Audit) •Audit Planning (Perancangan audit) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan •Informing auditee (Makluman kepada auditee) •Preparing audit checklist (Penyediaan senarai semak audit) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
AUDIT PROCESS FLOW (CARTA ALIR AUDIT) Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan •Opening meeting (Mesyuarat pembukaan) •Gathering of findings information (Pengumpulan maklumat) •Verifying information (Pengesahan maklumat)
Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan • Identification of audit finding category (Proses kategori penemuan audit) • Audit report preparation (Penyediaan laporan audit) • Closing Meeting (Mensyuarat penutup) • Audit report distribution (Pengedaran laporan audit) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan • Identification root cause of non- conformance (Pengenalpastian punca ketidakakuran) • Corrective Action (Tindakan Pembetulan) • Verification (Verifikasi) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
Importance of An Audit Checklist (Kepentingan Senarai Semak Audit)
i. Ensure the audit is conducted systematically (Memastikan audit dijalankan secara teratur) ii. Ensure consistent audit approach (Memastikan pendekatan audit yang sama) iii. Actively support the organization audit process (Membantu proses audit syarikat secara aktif) Importance of an audit checklist (Kepentingan senarai semak audit)
iv. Provides as source of reference for notes collected during audit for preparation of closing meeting, audit report and corrective action request. (Dijadikan sebagai sumber rujukan untuk mengumpul nota/ maklumat semasa audit bagi penyediaan mesyuarat penutup, laporan audit dan tindakan pembetulan) Importance of an audit checklist (Kepentingan senarai semak audit)
v. Ensure uniformity in the performance of different auditors (Memastikan keseragaman prestasi dikalangan auditor) vi. Provide reference to objective evidence (Menyediakan rujukan bagi bukti objektif) Importance of an audit checklist (Kepentingan senarai semak audit)
How to produce a checklist? (Bagaimana untuk menghasilkan checklist?)
CHECKLIST Developing a checklist (Membina senarai semak) 1.Identify the requirements (Kenalpasti keperluan-keperluan yang berkaitan) 2. Develop checklist questions (Bina soalan-soalan senarai semak) 3. Describe audit sampling (Menyatakan persampelan bagi audit)
Identify the requirements (Kenalpasti keperluan-keperluan yang berkaitan)
References related to Halal (Rujukan-rujukan berkaitan dengan Halal): i. National or international act and regulation related to halal products or services (Akta dan undang-undang yang berkaitan dengan produk/perkhidmatan Halal) ii. Certification requirements and related Halal standards (Keperluan pensijilan dan standard Halal berkaitan) iii. Internal documented documents and records (Dokumen & rekod dalaman)
References related to Halal (Rujukan-rujukan berkaitan dengan Halal): iv. Pre requisite requirements as dictate by related governing bodies - i.e. Ministry of Health, Environmental, Agricultural and others. (Pra- syarat bagi keperluan seperti yang dinyatakan agen kerajaan yang berkaitan- spt. Kementerian Kesihatan, Alam Sekitar dll) iv. HAS Manual (Manual HAS)
Develop a checklist question (Bina soalan-soalan bagi senarai semak )
Understand the objective and scope of audit (Fahamkan objektif dan skop bagi audit)1 By asking ourselves questions (Tanya diri kita soalan-soalan): i. What am I specifically auditing? ii. What are the reason for the audit & why is it necessary? i. Apa yang hendak saya audit secara spesifik? ii. Apakah sebab audit dilakukan & kenapa ia perlu dilakukan?
In worded form (dalam bentuk ayat) Clear (Jelas) Evidence base (Asas - pembuktian) Written in a way that produce answer which clearly indicate compliance/noncompliance (Pembinaan soalan menghasilkan jawapan yang menyatakan dengan jelas patuh / tidak patuh) 2
Audit method & sampling (Kaedah & sampel audit) 3 Describe audit technique to use: (Nyatakan kaedah audit yang akan digunakan:) Interview Observation Review document/ records
Audit Sampling : (Sampel Audit:) Is the audit criteria critical? (Adakah kriteria audit kritikal?) What is the required sampling? (Apakah persampelan yang diperlukan?)
Audit Sampling : (Sampel Audit:) Where is the evidence you need to review to determine compliance? (Dimanakah bukti yang perlu disemak untuk tentukan kepatuhan?) What record will you review? (Apakah rekod yang akan disemak?)
Audit Checklist Format (Format Senarai Semak Audit)
Requirement: Insert specific requirement (copy and paste from standard, directive, regulation, etc.) Checklist Questions Compliance verified? (yes or no) Evidence and/or Observations 1. 2. 3. 4. 5. Audit Sampling Methods (where to look and how many to look at, find, discuss or interview) Additional Comments (use additional pages as needed)
Audit Criteria & Audit Evidence (Kriteria & Bukti Audit)
AUDIT CRITERIA (KRITERIA AUDIT) Audit criteria is the set of policies, procedures or requirements which is being use as a reference against audit evidence. (Kriteria audit adalah polisi, prosedur atau keperluan yang digunakan sebagai rujukan bagi pembandingan dengan bukti audit).
a. Audit criteria (Kriteria audit): i. National or international act and regulation related to halal products or services (Akta dan undang-undang yang berkaitan dengan produk/perkhidmatan Halal) ii. Certification requirements and related Halal standards (Keperluan pensijilan dan standard Halal berkaitan) iii.Internal documented documents and records (Dokumen & rekod dalaman) AUDIT CRITERIA (KRITERIA AUDIT)
a. Audit criteria (Kriteria audit): iv. Pre requisite requirements as dictate by related governing bodies - i.e. Ministry of Health, Environmental, Agricultural and others. (Pra- syarat bagi keperluan seperti yang dinyatakan agen kerajaan yang berkaitan- spt. Kementerian Kesihatan, Alam Sekitar dan lain-lain) iv. HAS Manual (Manual HAS) AUDIT CRITERIA (KRITERIA AUDIT)
AUDIT EVIDENCE (BUKTI AUDIT) a. Audit evidence is records, statements of facts or other information which are relevant to the audit criteria and verifiable. (Bukti audit adalah rekod, penyataan fakta atau maklumat lain yang berkaitan dengan kriteria audit dan boleh disahkan) Record (Rekod) Poster Memo Work instructions Signage
AUDIT EVIDENCE (BUKTI AUDIT) b. Information is obtained during audit process through specific or combination audit method. (Maklumat diperolehi semasa proses audit dilakukan menggunakan satu atau lebih kaedah audit.)
AUDIT EVIDENCE (BUKTI AUDIT) c. Audit evidence consist both information that support and verifies management commitment in complying halal certification requirements and standards and implementing halal internal control system – HAS. (Bukti audit mengandungi maklumat yang menyokong dan mengesahkan komitmen pengurusan dalam pematuhan kepada keperluan pensijilan Halal dan standardnya serta melaksanakan system kawalan dalaman - HAS.)
QUALITATIVE QUANTITATIVE
Reasonable conclusion based on evidence gathered by the auditor Reliable Evidence Trustworthy and persuasive Relevant Evidence Pertinent to the matter being tested Appropriate EvidenceSufficient Evidence Enough to be representative
57 PROOF of HALAL for INGREDIENT (CRITICAL INGREDIENT) Appropriate Evidence (Bukti yang sesuai) Halal certificate (Sijil Halal)
PROOF of HALAL for INGREDIENT (CRITICAL INGREDIENT) Halal Certificate for the critical ingredient in question (Sijil Halal bagi bahan kritikal yang diperiksa) Stating the name of the ingredient (Menyatakan nama bahan yang diperiksa) Stating the manufacturing location (Menyatakan lokasi kilang pemprosesan) Relevant Evidence (Bukti Berkaitan) 58
PROOF of HALAL for INGREDIENT (CRITICAL INGREDIENT) Reliable Evidence (Bukti Dipercayai) Halal certificate from recognised CB & valid (Sijil Halal dari badan Islam yang diiktiraf & sahlaku) 59
Management Responsibility (Tanggungjawab pihak pengurusan) 1 Establish Internal Halal Committee - IHC (Komiti Halal Dalaman) 2. Appoint Halal Executive (Melantik Halal Eksekutif) 3. Appoint 2 Muslim workers (Melantik 2 orang pekerja Muslim) 4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) 
A. Formation of IHC
Management Responsibility Is there committee responsible to steer and implement HAS? If yes, has the IHC been official appointed by the top management? Kindly provide the prove. Audit method: • Verify the each member with the IHC official appointment letter
Management Responsibility If yes, has IHC establish term of reference for the committee? Audit method: ▪ Procedure for IHC ▪ Requirements/ criteria for IHC member ▪ Scope of roles and responsibilities for IHC & individual member ▪ Required activities for IHC
Management Responsibility Is the IHC competent to implement HAS? If yes, has each IHC member been trained accordingly? Audit method: ▪ Training procedure ▪ Type of training required for IHC member ▪ HE – shall attend Halal Executive training by HPB recognised training provider ▪ Yearly training schedule ▪ Prove of training – certificate of attendance ▪ Training assessment
Management Responsibility If yes, has each committee succeeded in achieving halal objectives set by the company? Audit method: ▪ Every material from Halal sources – document as prove – Critical ingredient: Halal certificate/ MSDS/ Detailed product specification ▪ Customer complain report ▪ End product testing for presence of porcine DNA
Objective Evidence 1. IHC official appointment 2. IHC term of reference (Procedure and Roles & Responsibility) 3. IHC Organisation Chart 4. IHC competency 5. Activities under IHC 1 Establish Internal Halal Committee - IHC (Komiti Halal Dalaman) IHC Meetings Internal Audit Management Review
IHC competency - Interview ▪ Alert of current issues on Halal ▪ Well verse on requirements for Halal 1 Establish Internal Halal Committee - IHC (Komiti Halal Dalaman) Customer complaint CB audit – findings – major / serious NCR Internal audit report – Major / serious NCR IHC competency - Document ▪ Halal objectives achieved
Objective Evidence 1. HE official appointment 2. Competency of HE 3. HE term of reference (Roles & Responsibility) IHC Meetings Internal Audit Management Review 2. Appoint Halal Executive (Melantik Halal Eksekutif) Halal Executive Training Assessment of ingredient Sertu Halal Application Product Recall HAS DOCUMENTATION &RECODS
Halal Executive 2. Appoint Halal Executive (Melantik Halal Eksekutif) Competency of HE 1. Halal Executive Training – HBP recognised 2. Halal Application – Issues resolved 3. Internal Audit – any serious / major issues 4. Halal objective achieved
3. Appoint 2 Muslim workers (Melantik 2 orang pekerja Muslim) Objective Evidence 1. Muslim worker official appointment 2. Presence of Muslim worker at processing area Visual Document Presence in the production area (min 2 Muslim worker at all time/ every shift) • Appointment letter • Daily attendance Attendance record Salary pay slip
4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) Objective Evidence 1. Available, sufficient and updated 2. Verified by management 3. Communicated to all personnel 4. Implemented HAS Manual
Objective Evidence 1. Available, sufficient and updated 4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) Physically available Completed Review i. Document is reviewed according to requirements • Changes in ingredient • Changes in process method • Changes in process technology • Changes in management/ IHC
Objective Evidence 1. Available, sufficient and updated 4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) i. Halal policy ii. Halal objectives iii. IHC – term of references iv. Halal certification requirements v. Product specification vi. Risk assessment method vii.Risk assessment worksheet viii.Risk Management Plan Summary ix. HCP records
4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) Objective Evidence 2. Verified by management The manual has been agreed on the content and committed to be implemented HAS Manual Endorsed by management
4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) Objective Evidence 3. Communicated to all personnel The manual has been agreed on the content and committed to be implemented ▪ Proof communication has been done Signage indicating HCP point HAS content – discussed during IHC Meeting HCP Implemented – HCP records available
HALAL PRODUCT INGREDIENT (RAMUAN PRODUK HALAL) 1. Source – Halal & safe (Sumber – Halal & selamat)  Halal certificate from recognised body Detailed Product Specification MSDS/ CSDS/ SDS Certificate of origin
2. Register every ingredient used / keep – halal application – ingredient, product & processing aids (Daftarkan setiap ramuan yang digunakan/simpan – bahan ramuan, produk, bahan bantuan pemprosesan) Only register ingredient available Processing Area Storage Area
Registered ingredient/supplier 1 Registered in MYeHAlal 2 Approved Supplier list = MYeHalal 3 Non-registered material/ supplier – approval letter for addition/ change/ omitting ingredient/supplier 4 Sufficient prove of Halal status for ingredient
Supplier Control 1 Initial supplier assessment – any control on ingredient – Halal sources + prove 2 Supplier Audit – initial assessment / yearly 3 Yearly Supplier Evaluation/ Assessment – deviation by supplier on Halal delivery & material Halal integrity
3. Do not keep any haram material in the premise (Tidak menyimpan sebarang bahan haram di dalam premis) R&D Material/ Ingredient Do not contain of:
R&D Material/ Ingredient 1 R&D – SOP – source of R&D material 2 Approved Supplier list = MYeHalal 3 Non-registered material/ supplier – approval letter for addition/ change/ omitting ingredient/supplier 4 Sufficient prove of Halal status for ingredient
Halal certificate from recognised Halal certification body (Sijil Halal dari badan pensijilan Halal diiktiraf) Prove of Halal status (Bukti status Halal):
Prove of Halal status (Bukti status Halal): Meat importation permit recognised by JAKIM & related government agencies (Permit impot daging yang diiktiraf JAKIM & agensi kerajaan berkaitan)
Prove of Halal status (Bukti status Halal): PRODUCT SPECIFICATION • Issued by the ingredient manufacturer • Accompanied with detailed process flow • Consist of ingredient breakdown and source of origin
PROCESSING 1 During preparation, handling, processing, packaging, storage or transfer of products, they shall be in compliance to requirements by the Shariah law and remain clean as well as comply to Good Manufacturing Practices (GMP)/ Good Hygienic Practices (GHP) 
PROCESSING Good Manufacturing Practices (GMP) 1 GMP Manual (complete & sufficient) including Good Hygiene Practices 2 GMP certificate (cGMP) 3 GMP Audit / Inspection record 4 Audit report from CB
PROCESSING – Material Control 2 No mixing between raw materials/ products with non-halal materials/ sources or those with uncertain halal status  Only register ingredient available
Registered ingredient/supplier 1 Registered in MYeHAlal 2 Approved Supplier list = MYeHalal 3 Non-registered material/ supplier – approval letter for addition/ change/ omitting ingredient/supplier 4 Sufficient prove of Halal status for ingredient (including support process material)
Supporting Process Maintenance Program Cleaning & Sanitation Program Water treatment / Purification Program Product Quality & Safety Testing Program Pest Control Program Calibration Program Waste and Effluent Management Program
Equipment/ Tool Material Identification : Hazard & Compliance Prove Equipment/ tools Animal base? Yes No Porcine base or its derivatives? Yes No Haram & Sertu* Material requires animal to be slaughtered according to Islamic law?* Yes No Halal Certificate Equipment specification with indication of material used.
Support Process Material Identification : Hazard & Compliance Prove Support Process Material Animal base? Yes No Porcine base or its derivatives? Yes No Haram & Sertu* Material use from animal/ microbial base/ enzyme as main material, additives or processing aids ?* Yes No Halal Certificate Material specification with indication of material used & source.
PROCESSING - Transportation 3 Transportation used shall be for halal products only 
Transportation 1 Delivery history – any delivery of haram material (najs mughallazah) 2 If yes – Sertu verification & cleaning certificate 3 MoU – Purchasing and supplier - Product specification Indication – delivery requirements 4. NCR/ Supplier Yearly Assessment/ Performance Report
PACKAGING & LABELLING 1 Comply with NPRA requirements on labelling  NPRA requirements Product shall be listed in Halal Certificate (available)
Shariah Law Principles (Prinsip-Prinsip Shariah) Not highlighting indecency (Tidak menunjukkan ketidaksopanan) Tag line/ phrase Actual Picture AnimationToo much showing of skin/ body parts (man/woman) L a b e l shall not contravene (tidak melanggari) No other religion festival picture No other religion symbol
L a b e l Compare product with MYeHalal list (certified product/ halal certificate) Compare artwork ingredient list with batch mixing report & product formulation Product has been notified with NPRA
Premise 1 The factory compound shall be fenced or having a control mechanism to prevent pets or wild animals from entering or remain in the factory area  Available, suitable fixture/ structure & in good condition
Premise – Non Halal Material Control 2 The factory shall have an effective control system from contamination of animal rearing centres, sewerage plant and premises that process nonhalal materials; and 3 Liquor and materials sourced from liquor is strictly prohibited to be in the factory compound
Available, suitable fixture/ structure & in good condition Product Safety Product Safety Control
Non Halal material control – stakeholder Procedure Monitoring activities record Circulars Signage Training
Prohibition of non-Halal material – personal belonging (food/drinks/tools/accessories/ gift/ hamper)
Premise - Equipment 4 Equipment used shall be free from najs, any hazardous materials and does not result in side effects to the products produced; 5 The arrangement of equipment and goods in the factory shall be neat, tidy and safe during working operations in producing the product
Animal base material
▪ Equipment specification ▪ Maintenance material / tools specification • Porcine – Prohibites • Slaughtered animal – Halal certificate
Neat and tidy Plan layout
Different Building (Bangunan berlainan) Not allowed in factory compound, unless have to. (Tidak dibenarkan kecuali jika terpaksa)
Not allowed in factory compound, unless have to. (Tidak dibenarkan kecuali jika terpaksa) Different entrance to processing area (Laluan masuk berlainan) Processing Area
Control Mechanism (Kaedah Kawalan) Not allowed in factory compound, unless have to. (Tidak dibenarkan kecuali jika terpaksa)
▪ Availability ▪ Control mechanism (security/ fencing) Internal audit report: ▪ Non-compliance ▪ Personnel in premise/ processing area during non working/ operation hours
WORKERS 1 Workers shall practise code of ethics and Good Hygienic Practices (GHP) as stated in the Food Hygiene Regulations 2009 and other related regulations; and 2 Workers shall wear proper and suitable attire. 
Implemented as stated in SOP - Personal Control SOP – Available SOP – Sufficient to control hazards Material from Halal sources – Product specification
Implemented as stated in SOP - Personal Hygiene • Processing area
SOP – Available SOP – Sufficient to control hazards GMP / Halal Internal audit report: ▪ Non-compliance recorded End product analysis report : ▪ Microbiological count – within standard?
SANITATION SYSTEM - Environment 1 The environment shall be clean and its cleaning schedule shall be properly regulated and free from pollution; 
SOP - Hygiene, Sanitation & Disinfection ▪ Scheduled cleaning and sanitation ▪ Occurrence of deviation/contamination ▪ Cleaning and sanitation record End product / equipment / area swab testing analysis report : ▪ Microbiological count – within standard?
SANITATION SYSTEM - Equipment 2 Equipment used must be clean and sanitary; a. Equipment, machine appliances and processing aids which have been used or in contact with najs mughallazah shall be religiously cleansed (sertu); b. Appliances/ brushes from animal hair are not allowed
With the presence of Religious Officer SERTU With the presence of Religious Officer SERTU SERTU Sertu – Islamic Special Cleaning
Procedure for sertu Sertu report from Religious Officer
SANITATION SYSTEM - Pest Control 3 Applicants shall have records of regular pest control system conducted by the company itself or contracted externally.
Documentation 1. Pet control – SOP (type, frequency, method, pesticides if any) 2. Pest control contract – mentioned LILATI 3. Pest control activities record – past 3 months
SANITATION SYSTEM - Cleaning Schedule 4 The cleaning schedule shall be prepared and properly monitored i.e. Colour coding
SOP - Hygiene, Sanitation & Disinfection ▪ Scheduled cleaning and sanitation ▪ Occurrence of deviation/contamination ▪ Cleaning and sanitation record End product / equipment / area swab testing analysis report : ▪ Microbiological count – within standard?
Halal Record 1 Applicants shall provide a proper file to keep related documents which can be referred to when inspection is conducted.  • Available • Complete • Updated • Accessible Halal Record
Halal Record Application online copy Summary – changes of raw material/ supplier Supporting Document ▪ Prove of Halal for material/ processing aids (HC, PS,MSDS) ▪ Muslim worker identification card (copy) ▪ Plan lay out ▪ Location map ▪ Financial statement ▪ Operation license / Factory Licence ▪ Previous Halal certificate (if any) Statement / declaration of “true copy”
Halal Record Halal Record Pest control contract and service record IHC – Activities records • IHC Minutes of meeting • Management review Minutes of meeting • Internal Audit Report (+ NCR/ CA) HAS Manual HCP records Training records Sertu report (if any) Circulars by JAKIM/ JAIN
Workers’ Basic Amenities and Welfare 1 The management shall provide basic amenities and ensure the worker’s welfare is taken care of, including: ▪ Suitable praying area for Muslim workers; ▪ Permission to perform daily fardhu and Friday prayers; ▪ Changing room; and ▪ Pantry 
• Available • Functioning • Clean • Accessible • Sufficient space / numbers
Plan layout • Indicating location of praying area, eating area and changing room
• Company policy on packed food. • Company policy on food by canteen operator/ menu Internal Circular Memo Signage Briefing reminder
Training 1 The management shall ensure that all workers attended halal related training ➓ Interview personnel: ▪ Halal policy ▪ Material prohibited in the premise ▪ Basic best Halal practices implemented in working area ▪ HCP – monitoring program ▪ HCP – Corrective Action
Training 1 The management shall ensure that all workers attended halal related training • Training procedure • Training procedure covers training for halal (IHC/ non IHC) • Training for HE by recognised HPB provider • Training assessment – training content (notes)/ assessment/ NCR ❿
Supervision and Monitoring 1 The management shall ensure the supervision and monitoring of Halal Assurance System is well recorded with reference to the HAS 2011. ⓫ Interview personnel involve in HCP monitoring: ▪ HCP – monitoring program activities & records ▪ HCP – Corrective Action activities and records ▪ Internal audit activities & reports/ records
• HCP – Process verification • Internal Audit Report – suitable frequency • HCP monitoring record • Data / trend shows within critical limit • HCP – Corrective Action • Validate & verified • Root cause analysis report
Tool and Elements of Worship 1 Tool and elements of worship are not allowed in the processing area, starting from the reception area for raw materials until the finished products, storage area and serving place. ⓬
Ritual Food
Original Equipment Manufacturing (OEM) 1 Application for original contract manufacturing (OEM) shall comply with the following conditions: The Owner of the Product/ Brand/ Manufacturing Rights shall: ▪ ensure the products are manufactured in factories with a valid halal certificate; and ▪ apply halal certification for all factories which are producing the same products ⓭
Original Equipment Manufacturing (OEM) 1 The Manufacturer shall be: ▪ holder of Malaysia Halal Certificate; ▪ ensure that the owner of the product/ brand/ manufacturing rights apply for halal certification. ⓭
Agreement of every client which stated: • Only to use Halal ingredient • Only manufacture Halal products • Every ingredient shall have prove of Halal. • Correct labelling on packaging
• Compare OEM product manufactured inhouse with Halal certificate (copy / online) • Every OEM product MUST have Halal certificate
▪ Halal integrity is everybody responsibilities in an organization ▪ Everybody in the organization must understand the halal concept (halalan thoyibban) ▪ Understand ▪ Appreciate ▪ Value ▪ Effective action Conclusion
Thank you AZURAH ABDUL AZIZ 0193588827 azurah3@yahoo.co.uk

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Halal internal audit checklist slides

  • 1.
  • 2.
  • 3.
  • 4.
    AUDIT The evaluation isto determine the degree of compliance to a prescribe norm. (Penilaian untuk mementukan tahap kepatuhan kepada amalan- amalan yang dinyatakan)
  • 5.
    Requirements of aproduct or service requested the clients. (Keperluan-keperluan produk atau perkhidmatan yang diminta pelanggan.) Prescribe norm? (Amalan-amalan yang dinyatakan?) AUDIT
  • 6.
    Requirements of aproduct or service (Keperluan-keperluan produk atau perkhidmatan) Regulations and / Acts (Undang-undang & Akta-akta) Standards (Standard – standard) Certification criteria (Kriteria pensijilan) Guidelines (Garispanduan)
  • 7.
  • 8.
    A systematic andindependent process for obtaining evidence and evaluating it objectively to determine the extent of compliance to Halal Certification requirements. (Satu proses yang sistematik dan berdikari bagi mendapatkan bukti dan menilainya secara objektif bagi menentukan tahap/peringkat kepatuhan kepada keperluan-keperluan Pensijilan Halal.) Halal Internal audit (Audit Dalaman Halal)
  • 9.
  • 10.
    i. Organizational independence ii.A formal mandate iii. Unrestricted access iv. Sufficient funding v. Competent leadership vi. Competent staff vii. Stakeholder support viii. Professional audit standard
  • 11.
    HALAL INTERNAL AUDIT REPORT 2018 Free from anymanagement influence (bebas dari pengaruh pengurusan AUDIT 1
  • 12.
    A formal mandate(order/ directive) is a formal written document which define on terms of reference for audit and auditor (Mandat rasmi (arahan/ perintah) adalah dokumen bertulis rasmi yang menyatakan terma rujukan bagi audit dan auditor.)
  • 13.
    Formal mandate (Mandat rasmi) AUDIT Define audit (Menentukan– audit) : • Objective (objektif) • Scope (skop) • Procedures (prosedur) AUDITOR Define auditor’s (Menentukan – auditor): • Criteria (ciri-ciri) • Competency (kelayakan) • Responsibility (tanggungjawab) • Authority (bidang kuasa)
  • 14.
    Unrestricted access (Tiada sekatankemudahan) INFORMATION (Maklumat) Documentation (Dokumentasi) Implementation (Perlaksanaan)
  • 15.
    Documentation (Dokumentasi) ▪ product orservices manual ( manual produk / perkhidmatan) ▪ standard operation procedures (prosedur standard operasi) ▪ halal and quality manual & records (manual dan rekod – Halal & kualiti) ▪ other related document (dokumen lain berkaitan)
  • 16.
  • 17.
  • 18.
    Competent Leadership (Kepimpinan Berwibawa) Ensuresmooth and effective audit program (Memastikan program audit lancar dan berkesan) Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan
  • 19.
    Competent staff (Pekerja Cekap) ▪Knowledge (pengetahuan) ▪ Experience (pengalaman) ▪ personal attributes (keperibadian)
  • 20.
    Competent staff (Pekerja Cekap) ▪understands the certification requirements (memahami keperluan-keperluan pensijilan) ▪ practice the auditor principles (amalkan prinsip-prinsip auditor) ▪ able to identify the compliance and non – compliance (boleh kenalpasti keadaan akur dan tidakakur) ▪ a fair and non- biased assessment (penilaian yang adil dan tidak berat sebelah)
  • 21.
    Integrity (Integriti) Fair presentation (Pembentangan yang adil) Dueprofessional care (Professionalisma) Confidentiality (Kerahsiaan) Independence (Berdikari) Evidence base approach (Pendekatan – Bukti) PRINCIPLES OF AUDIT (PRINSIP-PRINSIP AUDIT)
  • 22.
    Halal Implementation Azurah AbdulAziz STAKEHOLDERS (PEMEGANG AMANAH) A person or people with an interest or concern in something especially in business (Seorang atau kumpulan manusia yang mempunyai amanah atau kepentingan bagi suatu perniagaan)
  • 23.
    Stakeholder Gives good support& cooperation (Memberi sokongan dan kerjasama yang baik) Planning Execution Post Audit
  • 24.
  • 25.
  • 26.
    Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan •Identify auditobjective, scope & criteria (Kenalpasti objektif, skop dan kriteria audit) •Selection of auditor (Pemilihan auditor) •Audit Schedule (Jadual Audit) •Audit Planning (Perancangan audit) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
  • 27.
    Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan •Informing auditee (Maklumankepada auditee) •Preparing audit checklist (Penyediaan senarai semak audit) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
  • 28.
    AUDIT PROCESS FLOW (CARTAALIR AUDIT) Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan •Opening meeting (Mesyuarat pembukaan) •Gathering of findings information (Pengumpulan maklumat) •Verifying information (Pengesahan maklumat)
  • 29.
    Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan • Identificationof audit finding category (Proses kategori penemuan audit) • Audit report preparation (Penyediaan laporan audit) • Closing Meeting (Mensyuarat penutup) • Audit report distribution (Pengedaran laporan audit) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
  • 30.
    Planning Perancangan Execution Perlaksanaan Reporting Laporan Follow Up Tindakan Susulan • Identificationroot cause of non- conformance (Pengenalpastian punca ketidakakuran) • Corrective Action (Tindakan Pembetulan) • Verification (Verifikasi) AUDIT PROCESS FLOW (CARTA ALIR AUDIT)
  • 31.
    Importance of An AuditChecklist (Kepentingan Senarai Semak Audit)
  • 32.
    i. Ensure theaudit is conducted systematically (Memastikan audit dijalankan secara teratur) ii. Ensure consistent audit approach (Memastikan pendekatan audit yang sama) iii. Actively support the organization audit process (Membantu proses audit syarikat secara aktif) Importance of an audit checklist (Kepentingan senarai semak audit)
  • 33.
    iv. Provides assource of reference for notes collected during audit for preparation of closing meeting, audit report and corrective action request. (Dijadikan sebagai sumber rujukan untuk mengumpul nota/ maklumat semasa audit bagi penyediaan mesyuarat penutup, laporan audit dan tindakan pembetulan) Importance of an audit checklist (Kepentingan senarai semak audit)
  • 34.
    v. Ensure uniformityin the performance of different auditors (Memastikan keseragaman prestasi dikalangan auditor) vi. Provide reference to objective evidence (Menyediakan rujukan bagi bukti objektif) Importance of an audit checklist (Kepentingan senarai semak audit)
  • 35.
    How to producea checklist? (Bagaimana untuk menghasilkan checklist?)
  • 36.
    CHECKLIST Developing a checklist (Membinasenarai semak) 1.Identify the requirements (Kenalpasti keperluan-keperluan yang berkaitan) 2. Develop checklist questions (Bina soalan-soalan senarai semak) 3. Describe audit sampling (Menyatakan persampelan bagi audit)
  • 37.
    Identify the requirements (Kenalpastikeperluan-keperluan yang berkaitan)
  • 38.
    References related toHalal (Rujukan-rujukan berkaitan dengan Halal): i. National or international act and regulation related to halal products or services (Akta dan undang-undang yang berkaitan dengan produk/perkhidmatan Halal) ii. Certification requirements and related Halal standards (Keperluan pensijilan dan standard Halal berkaitan) iii. Internal documented documents and records (Dokumen & rekod dalaman)
  • 39.
    References related toHalal (Rujukan-rujukan berkaitan dengan Halal): iv. Pre requisite requirements as dictate by related governing bodies - i.e. Ministry of Health, Environmental, Agricultural and others. (Pra- syarat bagi keperluan seperti yang dinyatakan agen kerajaan yang berkaitan- spt. Kementerian Kesihatan, Alam Sekitar dll) iv. HAS Manual (Manual HAS)
  • 40.
    Develop a checklistquestion (Bina soalan-soalan bagi senarai semak )
  • 41.
    Understand the objectiveand scope of audit (Fahamkan objektif dan skop bagi audit)1 By asking ourselves questions (Tanya diri kita soalan-soalan): i. What am I specifically auditing? ii. What are the reason for the audit & why is it necessary? i. Apa yang hendak saya audit secara spesifik? ii. Apakah sebab audit dilakukan & kenapa ia perlu dilakukan?
  • 42.
    In worded form (dalambentuk ayat) Clear (Jelas) Evidence base (Asas - pembuktian) Written in a way that produce answer which clearly indicate compliance/noncompliance (Pembinaan soalan menghasilkan jawapan yang menyatakan dengan jelas patuh / tidak patuh) 2
  • 43.
    Audit method &sampling (Kaedah & sampel audit) 3 Describe audit technique to use: (Nyatakan kaedah audit yang akan digunakan:) Interview Observation Review document/ records
  • 44.
    Audit Sampling : (SampelAudit:) Is the audit criteria critical? (Adakah kriteria audit kritikal?) What is the required sampling? (Apakah persampelan yang diperlukan?)
  • 45.
    Audit Sampling : (SampelAudit:) Where is the evidence you need to review to determine compliance? (Dimanakah bukti yang perlu disemak untuk tentukan kepatuhan?) What record will you review? (Apakah rekod yang akan disemak?)
  • 46.
  • 47.
    Requirement: Insert specific requirement(copy and paste from standard, directive, regulation, etc.) Checklist Questions Compliance verified? (yes or no) Evidence and/or Observations 1. 2. 3. 4. 5. Audit Sampling Methods (where to look and how many to look at, find, discuss or interview) Additional Comments (use additional pages as needed)
  • 48.
    Audit Criteria & AuditEvidence (Kriteria & Bukti Audit)
  • 49.
    AUDIT CRITERIA (KRITERIAAUDIT) Audit criteria is the set of policies, procedures or requirements which is being use as a reference against audit evidence. (Kriteria audit adalah polisi, prosedur atau keperluan yang digunakan sebagai rujukan bagi pembandingan dengan bukti audit).
  • 50.
    a. Audit criteria(Kriteria audit): i. National or international act and regulation related to halal products or services (Akta dan undang-undang yang berkaitan dengan produk/perkhidmatan Halal) ii. Certification requirements and related Halal standards (Keperluan pensijilan dan standard Halal berkaitan) iii.Internal documented documents and records (Dokumen & rekod dalaman) AUDIT CRITERIA (KRITERIA AUDIT)
  • 51.
    a. Audit criteria(Kriteria audit): iv. Pre requisite requirements as dictate by related governing bodies - i.e. Ministry of Health, Environmental, Agricultural and others. (Pra- syarat bagi keperluan seperti yang dinyatakan agen kerajaan yang berkaitan- spt. Kementerian Kesihatan, Alam Sekitar dan lain-lain) iv. HAS Manual (Manual HAS) AUDIT CRITERIA (KRITERIA AUDIT)
  • 52.
    AUDIT EVIDENCE (BUKTIAUDIT) a. Audit evidence is records, statements of facts or other information which are relevant to the audit criteria and verifiable. (Bukti audit adalah rekod, penyataan fakta atau maklumat lain yang berkaitan dengan kriteria audit dan boleh disahkan) Record (Rekod) Poster Memo Work instructions Signage
  • 53.
    AUDIT EVIDENCE (BUKTIAUDIT) b. Information is obtained during audit process through specific or combination audit method. (Maklumat diperolehi semasa proses audit dilakukan menggunakan satu atau lebih kaedah audit.)
  • 54.
    AUDIT EVIDENCE (BUKTIAUDIT) c. Audit evidence consist both information that support and verifies management commitment in complying halal certification requirements and standards and implementing halal internal control system – HAS. (Bukti audit mengandungi maklumat yang menyokong dan mengesahkan komitmen pengurusan dalam pematuhan kepada keperluan pensijilan Halal dan standardnya serta melaksanakan system kawalan dalaman - HAS.)
  • 55.
  • 56.
    Reasonable conclusion basedon evidence gathered by the auditor Reliable Evidence Trustworthy and persuasive Relevant Evidence Pertinent to the matter being tested Appropriate EvidenceSufficient Evidence Enough to be representative
  • 57.
    57 PROOF of HALALfor INGREDIENT (CRITICAL INGREDIENT) Appropriate Evidence (Bukti yang sesuai) Halal certificate (Sijil Halal)
  • 58.
    PROOF of HALALfor INGREDIENT (CRITICAL INGREDIENT) Halal Certificate for the critical ingredient in question (Sijil Halal bagi bahan kritikal yang diperiksa) Stating the name of the ingredient (Menyatakan nama bahan yang diperiksa) Stating the manufacturing location (Menyatakan lokasi kilang pemprosesan) Relevant Evidence (Bukti Berkaitan) 58
  • 59.
    PROOF of HALALfor INGREDIENT (CRITICAL INGREDIENT) Reliable Evidence (Bukti Dipercayai) Halal certificate from recognised CB & valid (Sijil Halal dari badan Islam yang diiktiraf & sahlaku) 59
  • 60.
    Management Responsibility (Tanggungjawab pihakpengurusan) 1 Establish Internal Halal Committee - IHC (Komiti Halal Dalaman) 2. Appoint Halal Executive (Melantik Halal Eksekutif) 3. Appoint 2 Muslim workers (Melantik 2 orang pekerja Muslim) 4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) 
  • 61.
  • 62.
    Management Responsibility Is therecommittee responsible to steer and implement HAS? If yes, has the IHC been official appointed by the top management? Kindly provide the prove. Audit method: • Verify the each member with the IHC official appointment letter
  • 63.
    Management Responsibility If yes,has IHC establish term of reference for the committee? Audit method: ▪ Procedure for IHC ▪ Requirements/ criteria for IHC member ▪ Scope of roles and responsibilities for IHC & individual member ▪ Required activities for IHC
  • 64.
    Management Responsibility Is theIHC competent to implement HAS? If yes, has each IHC member been trained accordingly? Audit method: ▪ Training procedure ▪ Type of training required for IHC member ▪ HE – shall attend Halal Executive training by HPB recognised training provider ▪ Yearly training schedule ▪ Prove of training – certificate of attendance ▪ Training assessment
  • 65.
    Management Responsibility If yes,has each committee succeeded in achieving halal objectives set by the company? Audit method: ▪ Every material from Halal sources – document as prove – Critical ingredient: Halal certificate/ MSDS/ Detailed product specification ▪ Customer complain report ▪ End product testing for presence of porcine DNA
  • 66.
    Objective Evidence 1. IHCofficial appointment 2. IHC term of reference (Procedure and Roles & Responsibility) 3. IHC Organisation Chart 4. IHC competency 5. Activities under IHC 1 Establish Internal Halal Committee - IHC (Komiti Halal Dalaman) IHC Meetings Internal Audit Management Review
  • 67.
    IHC competency -Interview ▪ Alert of current issues on Halal ▪ Well verse on requirements for Halal 1 Establish Internal Halal Committee - IHC (Komiti Halal Dalaman) Customer complaint CB audit – findings – major / serious NCR Internal audit report – Major / serious NCR IHC competency - Document ▪ Halal objectives achieved
  • 68.
    Objective Evidence 1. HEofficial appointment 2. Competency of HE 3. HE term of reference (Roles & Responsibility) IHC Meetings Internal Audit Management Review 2. Appoint Halal Executive (Melantik Halal Eksekutif) Halal Executive Training Assessment of ingredient Sertu Halal Application Product Recall HAS DOCUMENTATION &RECODS
  • 69.
    Halal Executive 2. Appoint HalalExecutive (Melantik Halal Eksekutif) Competency of HE 1. Halal Executive Training – HBP recognised 2. Halal Application – Issues resolved 3. Internal Audit – any serious / major issues 4. Halal objective achieved
  • 70.
    3. Appoint 2Muslim workers (Melantik 2 orang pekerja Muslim) Objective Evidence 1. Muslim worker official appointment 2. Presence of Muslim worker at processing area Visual Document Presence in the production area (min 2 Muslim worker at all time/ every shift) • Appointment letter • Daily attendance Attendance record Salary pay slip
  • 71.
    4. Establish HalalAssurance Management System (Membina Sistem Pengurusan Jaminan Halal) Objective Evidence 1. Available, sufficient and updated 2. Verified by management 3. Communicated to all personnel 4. Implemented HAS Manual
  • 72.
    Objective Evidence 1. Available,sufficient and updated 4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) Physically available Completed Review i. Document is reviewed according to requirements • Changes in ingredient • Changes in process method • Changes in process technology • Changes in management/ IHC
  • 73.
    Objective Evidence 1. Available,sufficient and updated 4. Establish Halal Assurance Management System (Membina Sistem Pengurusan Jaminan Halal) i. Halal policy ii. Halal objectives iii. IHC – term of references iv. Halal certification requirements v. Product specification vi. Risk assessment method vii.Risk assessment worksheet viii.Risk Management Plan Summary ix. HCP records
  • 74.
    4. Establish HalalAssurance Management System (Membina Sistem Pengurusan Jaminan Halal) Objective Evidence 2. Verified by management The manual has been agreed on the content and committed to be implemented HAS Manual Endorsed by management
  • 75.
    4. Establish HalalAssurance Management System (Membina Sistem Pengurusan Jaminan Halal) Objective Evidence 3. Communicated to all personnel The manual has been agreed on the content and committed to be implemented ▪ Proof communication has been done Signage indicating HCP point HAS content – discussed during IHC Meeting HCP Implemented – HCP records available
  • 76.
    HALAL PRODUCT INGREDIENT (RAMUANPRODUK HALAL) 1. Source – Halal & safe (Sumber – Halal & selamat)  Halal certificate from recognised body Detailed Product Specification MSDS/ CSDS/ SDS Certificate of origin
  • 77.
    2. Register everyingredient used / keep – halal application – ingredient, product & processing aids (Daftarkan setiap ramuan yang digunakan/simpan – bahan ramuan, produk, bahan bantuan pemprosesan) Only register ingredient available Processing Area Storage Area
  • 78.
    Registered ingredient/supplier 1 Registeredin MYeHAlal 2 Approved Supplier list = MYeHalal 3 Non-registered material/ supplier – approval letter for addition/ change/ omitting ingredient/supplier 4 Sufficient prove of Halal status for ingredient
  • 79.
    Supplier Control 1 Initialsupplier assessment – any control on ingredient – Halal sources + prove 2 Supplier Audit – initial assessment / yearly 3 Yearly Supplier Evaluation/ Assessment – deviation by supplier on Halal delivery & material Halal integrity
  • 80.
    3. Do notkeep any haram material in the premise (Tidak menyimpan sebarang bahan haram di dalam premis) R&D Material/ Ingredient Do not contain of:
  • 81.
    R&D Material/ Ingredient 1R&D – SOP – source of R&D material 2 Approved Supplier list = MYeHalal 3 Non-registered material/ supplier – approval letter for addition/ change/ omitting ingredient/supplier 4 Sufficient prove of Halal status for ingredient
  • 82.
    Halal certificate from recognisedHalal certification body (Sijil Halal dari badan pensijilan Halal diiktiraf) Prove of Halal status (Bukti status Halal):
  • 83.
    Prove of Halalstatus (Bukti status Halal): Meat importation permit recognised by JAKIM & related government agencies (Permit impot daging yang diiktiraf JAKIM & agensi kerajaan berkaitan)
  • 84.
    Prove of Halalstatus (Bukti status Halal): PRODUCT SPECIFICATION • Issued by the ingredient manufacturer • Accompanied with detailed process flow • Consist of ingredient breakdown and source of origin
  • 85.
    PROCESSING 1 During preparation,handling, processing, packaging, storage or transfer of products, they shall be in compliance to requirements by the Shariah law and remain clean as well as comply to Good Manufacturing Practices (GMP)/ Good Hygienic Practices (GHP) 
  • 86.
    PROCESSING Good Manufacturing Practices (GMP) 1GMP Manual (complete & sufficient) including Good Hygiene Practices 2 GMP certificate (cGMP) 3 GMP Audit / Inspection record 4 Audit report from CB
  • 87.
    PROCESSING – MaterialControl 2 No mixing between raw materials/ products with non-halal materials/ sources or those with uncertain halal status  Only register ingredient available
  • 88.
    Registered ingredient/supplier 1 Registeredin MYeHAlal 2 Approved Supplier list = MYeHalal 3 Non-registered material/ supplier – approval letter for addition/ change/ omitting ingredient/supplier 4 Sufficient prove of Halal status for ingredient (including support process material)
  • 89.
    Supporting Process Maintenance Program Cleaning &Sanitation Program Water treatment / Purification Program Product Quality & Safety Testing Program Pest Control Program Calibration Program Waste and Effluent Management Program
  • 90.
    Equipment/ Tool MaterialIdentification : Hazard & Compliance Prove Equipment/ tools Animal base? Yes No Porcine base or its derivatives? Yes No Haram & Sertu* Material requires animal to be slaughtered according to Islamic law?* Yes No Halal Certificate Equipment specification with indication of material used.
  • 91.
    Support Process MaterialIdentification : Hazard & Compliance Prove Support Process Material Animal base? Yes No Porcine base or its derivatives? Yes No Haram & Sertu* Material use from animal/ microbial base/ enzyme as main material, additives or processing aids ?* Yes No Halal Certificate Material specification with indication of material used & source.
  • 92.
    PROCESSING - Transportation 3Transportation used shall be for halal products only 
  • 93.
    Transportation 1 Delivery history– any delivery of haram material (najs mughallazah) 2 If yes – Sertu verification & cleaning certificate 3 MoU – Purchasing and supplier - Product specification Indication – delivery requirements 4. NCR/ Supplier Yearly Assessment/ Performance Report
  • 94.
    PACKAGING & LABELLING 1Comply with NPRA requirements on labelling  NPRA requirements Product shall be listed in Halal Certificate (available)
  • 95.
    Shariah Law Principles(Prinsip-Prinsip Shariah) Not highlighting indecency (Tidak menunjukkan ketidaksopanan) Tag line/ phrase Actual Picture AnimationToo much showing of skin/ body parts (man/woman) L a b e l shall not contravene (tidak melanggari) No other religion festival picture No other religion symbol
  • 96.
    L a b e l Compare product withMYeHalal list (certified product/ halal certificate) Compare artwork ingredient list with batch mixing report & product formulation Product has been notified with NPRA
  • 97.
    Premise 1 The factorycompound shall be fenced or having a control mechanism to prevent pets or wild animals from entering or remain in the factory area  Available, suitable fixture/ structure & in good condition
  • 98.
    Premise – NonHalal Material Control 2 The factory shall have an effective control system from contamination of animal rearing centres, sewerage plant and premises that process nonhalal materials; and 3 Liquor and materials sourced from liquor is strictly prohibited to be in the factory compound
  • 99.
  • 100.
    Non Halal material control– stakeholder Procedure Monitoring activities record Circulars Signage Training
  • 101.
    Prohibition of non-Halal material– personal belonging (food/drinks/tools/accessories/ gift/ hamper)
  • 102.
    Premise - Equipment 4Equipment used shall be free from najs, any hazardous materials and does not result in side effects to the products produced; 5 The arrangement of equipment and goods in the factory shall be neat, tidy and safe during working operations in producing the product
  • 103.
  • 104.
    ▪ Equipment specification ▪Maintenance material / tools specification • Porcine – Prohibites • Slaughtered animal – Halal certificate
  • 105.
  • 106.
    Different Building (Bangunanberlainan) Not allowed in factory compound, unless have to. (Tidak dibenarkan kecuali jika terpaksa)
  • 107.
    Not allowed infactory compound, unless have to. (Tidak dibenarkan kecuali jika terpaksa) Different entrance to processing area (Laluan masuk berlainan) Processing Area
  • 108.
    Control Mechanism (KaedahKawalan) Not allowed in factory compound, unless have to. (Tidak dibenarkan kecuali jika terpaksa)
  • 109.
    ▪ Availability ▪ Controlmechanism (security/ fencing) Internal audit report: ▪ Non-compliance ▪ Personnel in premise/ processing area during non working/ operation hours
  • 110.
    WORKERS 1 Workers shallpractise code of ethics and Good Hygienic Practices (GHP) as stated in the Food Hygiene Regulations 2009 and other related regulations; and 2 Workers shall wear proper and suitable attire. 
  • 111.
    Implemented as stated inSOP - Personal Control SOP – Available SOP – Sufficient to control hazards Material from Halal sources – Product specification
  • 112.
    Implemented as statedin SOP - Personal Hygiene • Processing area
  • 113.
    SOP – Available SOP– Sufficient to control hazards GMP / Halal Internal audit report: ▪ Non-compliance recorded End product analysis report : ▪ Microbiological count – within standard?
  • 114.
    SANITATION SYSTEM -Environment 1 The environment shall be clean and its cleaning schedule shall be properly regulated and free from pollution; 
  • 115.
    SOP - Hygiene,Sanitation & Disinfection ▪ Scheduled cleaning and sanitation ▪ Occurrence of deviation/contamination ▪ Cleaning and sanitation record End product / equipment / area swab testing analysis report : ▪ Microbiological count – within standard?
  • 116.
    SANITATION SYSTEM -Equipment 2 Equipment used must be clean and sanitary; a. Equipment, machine appliances and processing aids which have been used or in contact with najs mughallazah shall be religiously cleansed (sertu); b. Appliances/ brushes from animal hair are not allowed
  • 117.
  • 118.
    Procedure for sertu Sertureport from Religious Officer
  • 119.
    SANITATION SYSTEM -Pest Control 3 Applicants shall have records of regular pest control system conducted by the company itself or contracted externally.
  • 120.
    Documentation 1. Pet control– SOP (type, frequency, method, pesticides if any) 2. Pest control contract – mentioned LILATI 3. Pest control activities record – past 3 months
  • 121.
    SANITATION SYSTEM -Cleaning Schedule 4 The cleaning schedule shall be prepared and properly monitored i.e. Colour coding
  • 122.
    SOP - Hygiene,Sanitation & Disinfection ▪ Scheduled cleaning and sanitation ▪ Occurrence of deviation/contamination ▪ Cleaning and sanitation record End product / equipment / area swab testing analysis report : ▪ Microbiological count – within standard?
  • 123.
    Halal Record 1 Applicantsshall provide a proper file to keep related documents which can be referred to when inspection is conducted.  • Available • Complete • Updated • Accessible Halal Record
  • 124.
    Halal Record Application onlinecopy Summary – changes of raw material/ supplier Supporting Document ▪ Prove of Halal for material/ processing aids (HC, PS,MSDS) ▪ Muslim worker identification card (copy) ▪ Plan lay out ▪ Location map ▪ Financial statement ▪ Operation license / Factory Licence ▪ Previous Halal certificate (if any) Statement / declaration of “true copy”
  • 125.
    Halal Record Halal Record Pest controlcontract and service record IHC – Activities records • IHC Minutes of meeting • Management review Minutes of meeting • Internal Audit Report (+ NCR/ CA) HAS Manual HCP records Training records Sertu report (if any) Circulars by JAKIM/ JAIN
  • 126.
    Workers’ Basic Amenitiesand Welfare 1 The management shall provide basic amenities and ensure the worker’s welfare is taken care of, including: ▪ Suitable praying area for Muslim workers; ▪ Permission to perform daily fardhu and Friday prayers; ▪ Changing room; and ▪ Pantry 
  • 127.
    • Available • Functioning •Clean • Accessible • Sufficient space / numbers
  • 129.
    Plan layout • Indicatinglocation of praying area, eating area and changing room
  • 130.
    • Company policyon packed food. • Company policy on food by canteen operator/ menu Internal Circular Memo Signage Briefing reminder
  • 131.
    Training 1 The managementshall ensure that all workers attended halal related training ➓ Interview personnel: ▪ Halal policy ▪ Material prohibited in the premise ▪ Basic best Halal practices implemented in working area ▪ HCP – monitoring program ▪ HCP – Corrective Action
  • 132.
    Training 1 The managementshall ensure that all workers attended halal related training • Training procedure • Training procedure covers training for halal (IHC/ non IHC) • Training for HE by recognised HPB provider • Training assessment – training content (notes)/ assessment/ NCR ❿
  • 133.
    Supervision and Monitoring 1The management shall ensure the supervision and monitoring of Halal Assurance System is well recorded with reference to the HAS 2011. ⓫ Interview personnel involve in HCP monitoring: ▪ HCP – monitoring program activities & records ▪ HCP – Corrective Action activities and records ▪ Internal audit activities & reports/ records
  • 134.
    • HCP –Process verification • Internal Audit Report – suitable frequency • HCP monitoring record • Data / trend shows within critical limit • HCP – Corrective Action • Validate & verified • Root cause analysis report
  • 135.
    Tool and Elementsof Worship 1 Tool and elements of worship are not allowed in the processing area, starting from the reception area for raw materials until the finished products, storage area and serving place. ⓬
  • 136.
  • 137.
    Original Equipment Manufacturing(OEM) 1 Application for original contract manufacturing (OEM) shall comply with the following conditions: The Owner of the Product/ Brand/ Manufacturing Rights shall: ▪ ensure the products are manufactured in factories with a valid halal certificate; and ▪ apply halal certification for all factories which are producing the same products ⓭
  • 138.
    Original Equipment Manufacturing(OEM) 1 The Manufacturer shall be: ▪ holder of Malaysia Halal Certificate; ▪ ensure that the owner of the product/ brand/ manufacturing rights apply for halal certification. ⓭
  • 139.
    Agreement of everyclient which stated: • Only to use Halal ingredient • Only manufacture Halal products • Every ingredient shall have prove of Halal. • Correct labelling on packaging
  • 140.
    • Compare OEMproduct manufactured inhouse with Halal certificate (copy / online) • Every OEM product MUST have Halal certificate
  • 141.
    ▪ Halal integrityis everybody responsibilities in an organization ▪ Everybody in the organization must understand the halal concept (halalan thoyibban) ▪ Understand ▪ Appreciate ▪ Value ▪ Effective action Conclusion
  • 142.