Audit Process
ICAC Audit and Certification Process
ICAC follows a structured, evidence-based methodology designed to ensure accountability, regulatory compliance, operational credibility, and mission integrity throughout the certification journey.
Application Intake
Charities submit a complete application package including governance documentation, independently prepared financial statements, and evidence of Sharia-compliant fund management. ICAC reviews the submission for completeness and confirms that all required materials meet intake standards before proceeding to the evidence review stage.
Evidence Review
ICAC auditors systematically assess the submitted documentation against the ICAC Audit Framework, covering financial governance, programme effectiveness, ethical fundraising, and Sharia compliance. All material claims are cross-referenced against supporting evidence before a field assessment is authorised.
Field Assessment
An ICAC-appointed assessor conducts an on-site or structured virtual assessment to verify programme delivery, operational controls, and beneficiary stewardship. Interviews with board members, finance staff, and programme leads form part of the assessment process.
Certification Panel
An independent ICAC certification panel reviews the full audit record, including the evidence review and field assessment findings, and issues a formal certification determination. All decisions, including audit scores and key findings, are published in the public registry.
Public Reporting
Approved outcomes are documented and published in the ICAC public registry to strengthen donor confidence and sector accountability. Each published profile includes the charity's audit scores, certification status, and access to the full audit report.
Annual Renewal
All ICAC certifications carry a 12-month validity period. Charities must complete a full renewal assessment each year to maintain certified status. Lapsed certifications are flagged in the public registry, and the renewal outcome is published upon completion.