Perceptions of Internal Halal Auditors Toward Digital Halal Audit App in Malaysia

Abstract

Integrating digital technology into internal halal audits through the Digital Halal Audit App (DHAA) can enhance efficiency and value. DHAA assists Internal Halal Auditors (IHAs) in various audit tasks, fostering compliance and automation. This transformation of halal audits introduces automation, policy adherence, and operational assurance to management. However, discussions around DHAA acceptance within internal audits have been limited, particularly regarding factors influencing IHAs' acceptance. To bridge this gap, the research instrument for this study integrates the Task-Technology Fit (TTF), Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), and religiosity factors. The study gathered perceptions from 30 Internal Halal Auditors representing companies listed in Malaysia's halal directory. Quantitative analysis using SPSS tools validated and supported the proposed model. This confirmatory study systematically achieved its objectives. It evaluated survey question clarity, assessed instrument validity and reliability, and refined the questionnaire. Through thorough analysis and participant feedback, this study aimed to validate the suitability of the proposed framework for evaluating DHAA acceptance among IHAs, contributing to a deeper understanding of technology integration within the context of internal halal audits.