Internal audits are your organisation's primary mechanism for detecting compliance gaps before JAKIM does. Under MHMS 2020, they are not optional — your Halal Assurance System (HAS) must include a structured internal audit programme with documented findings, NCRs, and corrective actions.

Yet many manufacturers treat internal audits as a formality — a checklist exercise completed before the external audit rather than a genuine compliance assessment tool. This guide provides an actionable internal audit template aligned to MHMS 2020 pillars that you can use as the basis for your audit programme.

Before You Audit: Planning Essentials

Who Should Audit?

Internal auditors must be:

Independent from the area they audit (a production line supervisor should not audit their own line)
Trained in internal audit techniques and MHMS 2020 requirements
Authorised by the JKHD (Jawatankuasa Halal Dalaman) to conduct audits

For smaller organisations, independence can be achieved by having staff audit departments other than their own. External audit support is acceptable where internal independence is not feasible.

How Often?

MHMS 2020 does not prescribe a fixed audit frequency, but best practice for most manufacturers is:

Comprehensive audit (full scope): at least once per year
Focused audits (high-risk areas like suppliers and HCPs): every 6 months
Ad-hoc audits: triggered by incidents, NCRs, process changes, or new product launches

Audit Scope

Each audit should define its scope — which MHMS pillars, which departments, which processes. A comprehensive annual audit covers all pillars. Focused audits target specific risk areas.

The Audit Checklist: Organised by MHMS 2020 Pillar

Use the following checklists during your internal audit. For each item, record: Compliant / Non-Compliant / Observation / Not Applicable, with evidence notes.

Pillar 1: JKHD (Internal Halal Committee)

#	Audit Item	What to Check
1.1	JKHD formally established	Appointment letters, organisational chart
1.2	Halal Executive meets MHMS qualifications	Qualification documents, appointment letter
1.3	JKHD membership documented	Names, roles, contact details current
1.4	Meeting schedule followed	Minutes for all scheduled meetings in audit period
1.5	Minutes signed and filed	Signatures, dates, action items recorded
1.6	Action items from meetings tracked to closure	Evidence of follow-through
1.7	Halal policy signed and displayed	Current version, visible in workplace

Pillar 2: HAS Documentation

#	Audit Item	What to Check
2.1	HAS manual current and version-controlled	Latest version number, revision date, distribution list
2.2	SOPs cover all halal-critical processes	Procurement, production, storage, distribution, cleaning
2.3	SOPs match actual practice	Compare documented procedures to observed operations
2.4	Document register maintained	All documents logged with version history
2.5	Obsolete documents removed from circulation	No outdated SOPs accessible at workstations
2.6	Records retrievable within reasonable time	Test: request a specific record and time the retrieval

Pillar 3: Halal Control Points (HCP)

#	Audit Item	What to Check
3.1	All HCPs identified and documented	HCP register complete for all production lines
3.2	Monitoring procedures defined for each HCP	Clear instructions: what, how, when, who
3.3	Monitoring records complete	No gaps in dates, signatures, or results for audit period
3.4	Corrective actions defined for each HCP	Documented response procedures for deviations
3.5	Deviations recorded and actioned	Evidence that detected deviations triggered corrective action
3.6	HCP register updated after process changes	Review date current, reflects actual production setup

Pillar 4: Supplier and Raw Material Management

#	Audit Item	What to Check
4.1	Approved supplier list current	All active suppliers listed, no unapproved suppliers in use
4.2	Halal certificates valid	No expired certificates; check every certificate on file
4.3	Certificates from JAKIM-recognised bodies	Verify issuing body is recognised
4.4	New supplier onboarding documented	Procedure followed, verification completed before first use
4.5	Certificate expiry monitoring in place	System or schedule for tracking expiry dates
4.6	Raw material register complete	Every ingredient cross-referenced to valid halal certificate
4.7	Receiving inspection records maintained	Certificate check at every delivery documented

Pillar 5: Training

#	Audit Item	What to Check
5.1	Training programme documented	Covers all halal-sensitive roles with relevant content
5.2	Training records complete	All staff in scope have documented training dates
5.3	Refresher training scheduled	Schedule exists and is followed
5.4	New staff trained before assignment	Evidence of training before deployment at HCPs
5.5	Halal Executive CPD current	Ongoing professional development documented
5.6	Staff at HCPs can demonstrate competency	Interview test: do they understand their halal responsibilities?

Pillar 6: Facility and Physical Controls

#	Audit Item	What to Check
6.1	Facility zoning matches documentation	Halal/non-halal zones correctly demarcated
6.2	Cleaning and sanitation records current	Sertu procedures documented where required
6.3	Equipment dedication or cleaning validation	Shared equipment protocols documented and followed
6.4	Storage segregation verified	Halal materials stored and labelled correctly
6.5	Pest control halal-compliant	Methods and chemicals verified, certificates available
6.6	Signage appropriate and accurate	Halal control areas marked and visible

Pillar 7: Previous NCR Closure

#	Audit Item	What to Check
7.1	All previous internal audit NCRs closed	Evidence of corrective action and verification
7.2	All previous JAKIM audit NCRs closed	Documented response submitted and accepted
7.3	Root causes addressed (not just symptoms)	Preventive actions in place, effectiveness verified
7.4	No recurring NCRs	Same finding not repeated from previous audit cycle

How to Document Findings

For each non-conformity found, document:

Reference: pillar and checklist item number (e.g., "4.2 — Supplier certificates")
Finding: factual description of what was observed
Evidence: what you saw, measured, or could not locate
Classification: Major NCR / Minor NCR / Observation
MHMS reference: which MHMS 2020 requirement is not met

NCR Grading Guide

Grade	Criteria
Major NCR	A systemic failure or direct risk to halal integrity. Requires immediate corrective action.
Minor NCR	An isolated lapse that does not directly compromise halal integrity. Corrective action required within defined timeframe.
Observation	An area of concern or improvement opportunity. No corrective action required, but should be monitored.

For detailed guidance on managing NCRs from this point forward, see our NCR management guide.

Sample Audit Report Structure

HALAL INTERNAL AUDIT REPORT

Audit Reference: [IA-2026-001]
Date: [dd/mm/yyyy]
Scope: [Full / Focused — specify pillars and areas]
Auditor(s): [Names and roles]
Auditee Department(s): [Names]

EXECUTIVE SUMMARY
- Total findings: X
- Major NCRs: X
- Minor NCRs: X
- Observations: X
- Areas of good practice: [list]

DETAILED FINDINGS
[One section per finding with reference, description, evidence, classification]

RECOMMENDATIONS
[Prioritised list of actions]

SIGN-OFF
Auditor signature: ___________  Date: ___________
JKHD review:      ___________  Date: ___________

Common Internal Audit Mistakes

Auditing to confirm, not to find. If your internal audits never produce NCRs, they are not rigorous enough. JAKIM will notice — and find what your internal audits should have.

No follow-up on findings. Raising NCRs without tracking them to closure is worse than not auditing at all — it demonstrates awareness of problems without willingness to fix them. See our JAKIM audit checklist for what auditors expect.

Auditing documentation only. Checking that documents exist is not enough. Verify that documented procedures match actual practice by observing operations and interviewing staff.

Inconsistent schedule. Audits that are repeatedly postponed or cancelled signal that the organisation does not take compliance seriously. Maintain your schedule.

Conclusion

A well-executed internal audit programme is the most powerful tool your organisation has for maintaining MHMS 2020 compliance between JAKIM inspections. This template provides the structure — but the value comes from rigorous, honest execution and genuine follow-through on findings.

TAQYID's audit management module provides structured MHMS-aligned checklists, automated scheduling, integrated NCR workflows, and audit reporting — making internal audits a sustainable practice rather than a periodic scramble.

Explore TAQYID's audit management →

Halal Internal Audit Template: A Complete MHMS 2020 Checklist