EVALUASI PENGENDALIAN INTERNAL UTANG USAHA DI PT. TIGA PILAR LOGISTIK
ABSTRACT: Internal control is
a protection for company from risks with ensuring data reliability and
information, also increase affectivity in managed various company activity.
Internal control is getting important in every company’s part, including in
accounting. In evaluating company’s system, found various facts that weak
internal control system could affect a couple problems with ineffective and
inefficient work on expenditure system. The problems are: no reconcile between
payable record and payable control account at general ledger that can causes
registration different that affect in validity and data accuracy that presented
in financial statement, with no proper authorization on company’s document. To
mitigate the fraud, evaluation is needed in payable internal control.
Evaluation towards existing expenditure system is needed to help company in
handling problems about payable reconcile even important document authorization
for company.
Keywords: Internal control,
Payable reconcile, Evaluation
Penulis: TABITA DIAN PERMATA
SARI
Kode Jurnal: jpakuntansidd120086
