‘It’s the Same But Different…’: Socio-Ethical Values and Legal Rules on Hybrid Halal Audit

The use of virtual technologies on halal audit process needs to be aligned with the development of legal framework safeguarding socio-ethical values as well as the core principles of halal certification, particularly the principles of integrity, confidentiality, objectivity, and independence. In order to reconcile socio-ethical values with legal rules, this paper discusses on the compliance in virtual audit context relating to the audit quality and standard, policy readiness, data security, and industry infrastructure. It concludes that regulatory compliance in halal audit environment in a manner which is practical and flexible for virtual/ remote implementation, and is aligned with the social-ethical and legal rules with respect to the conducts and ethics of audit.