This study examines how a Halal Assurance System (HAS) supports post-certification halal governance and continuous improvement in a Malaysian frozen food manufacturer (MFFM). Using a qualitative longitudinal case-study design, the study collected data through semi-structured interviews with three key informants from halal management, operations, and procurement, and triangulated them with internal halal audit records for 2024 and 2025. Thematic analysis was used for the interviews, while audit records underwent qualitative document analysis and descriptive comparison rather than inferential statistical testing. Findings show that HAS was embedded through cross-functional governance, supplier and raw-material verification, employee training, documentation control, internal halal auditing, and corrective and preventive action (CAPA). Internal audit records showed a decline in minor non-conformity reports (NCRs) from five in 2024 to one in 2025. This pattern coincided with targeted CAPA, including strengthened supplier validation, staff retraining, improved record monitoring, and follow-up verification. The NCR reduction is interpreted as a case-specific indicator of improvement in the audited areas, not as conclusive evidence of overall HAS performance. Persistent challenges remained in supplier certificate management, raw-material changes, documentation consistency, and human factors. The study contributes longitudinal, organization-level evidence on how internal audit findings can support organizational learning and continuous improvement after certification. For practitioners, the findings highlight the value of systematic supplier monitoring, competency development, documentation control, CAPA tracking, and follow-up audits. Because the study involves one manufacturer, three informants, and two audit periods, its findings are context-specific and should be tested through broader comparative and mixed-method studies.
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Mohd Asseri, Nurin Darwisyah UNSPECIFIED Samori, Zakiah UNSPECIFIED Saidon, Rafeah UNSPECIFIED S.T.P. M.Si., Nurhayati UNSPECIFIED |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > Food industry and trade. Halal food industry. Certification H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors |
| Divisions: | Universiti Teknologi MARA, Shah Alam > Academy of Contemporary Islamic Studies (ACIS) |
| Journal or Publication Title: | Journal of Halal Science and Management Research |
| UiTM Journal Collections: | UiTM Journals > Journal of Halal Science and Management Research (JHSMR) |
| ISSN: | 3093-8368 |
| Volume: | 2 |
| Number: | 2 |
| Page Range: | pp. 159-176 |
| Keywords: | Halal assurance system, Halal governance, Halal supply chain, Internal halal audit, Malaysian food manufacturing |
| Date: | 30 September 2026 |
| URI: | https://ir.uitm.edu.my/id/eprint/148096 |
148096.pdf
