Peranan Internal Auditor Bagi Tercapainya Pengawasan Yang Efektif Pada PT. Bank Tabungan Negara Tbk. Cabang Medan

This research purpose to knowing the function of Internal Auditor to realize operational office audit (POK) in PT. Bank Tabungan Negara Tbk. Cabang Medan which is everything have been done in the right way in order to effort the efficiency operational of firm.Method of Research use descriptif studies. Type of data are primary and secondary data. Tecnique of collecting data do it by observation, interview, and library research.Research show that Internal Auditor function to realize operational office audit (POK) in PT. Bank Tabungan Negara Tbk. Cabang Medan have been done in the right way in order to effort the efficiency operational of firm. It can see from implementation of the job while the internal auditor donot take aktivity of operational so that audit can be objective, Independent to do the job of internal auditor because their position staff assistant manager accounting control under the Branch Manager, and also the scope of audit is conform with the standard operating procedures in order to effort the efficiency operational of firm.