Peranan Audit Internal Terhadap Pengendalian Intern Atas Siklus Penjualan Dan Penagihan Pada PT. Pos Indonesia (PERSERO) Medan
Sales activity is one important activity within the company's sales karma may affect the company in maintaining the continuity roduksi merchandise. Proceeds from sales are always expected setabil even sought to be increased from time to time. To this sangant internal control is required. Own internal controls is one of the systems, procedures or methods used by a company / business to monitor assets-assets, prevent fraud, minimize errors, verify the truth and accuracy of accounting data, promote operational efficiency, and ensure that policies -set management policies have been implemented / followed. Own internal controls may not run properly without the supervision of the management but the company along with the development activities that run the company more and more and not accompanied by the ability of management to watch him. By because it required a tool for management in the oversight of the internal audit section.Premises the author conducted this study to know the extent of adequacy of internal audit of sales and billing is carried out by PT. Pos Indonesian (Persero) Medan and also to know role of internal audit as a tool of management in supporting the effectiveness of internal pengedalian sales and billing. Data collected through field research PT.Pos Indonesia (Persero) Medan.Based on the research and discussion, the author can draw the conclusion that the internal audit of sales and billing at. Pos Indonesia (Persero) Medan is adequate because of the compliance function, the function pemerisaan and assessment functions and the existence of qualified internal audit independence, competence, adequate scope of work, inspection duties, and full support from management.
Year of publication: |
2010-10-22
|
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Authors: | Sari, Ratna |
Other Persons: | Yasin, Wahidin (contributor) |
Subject: | Pelaksanaan Audit Internal Penjualan | Penagihan |
Saved in:
freely available
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