Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK)
Vol 4, No 2 (2012)

KEDUDUKAN DAN FUNGSI INTERNAL AUDITOR PADA PT. BOKORMAS BLITAR


Murnisari, Retno



Article Info

Publish Date
01 Oct 2015

Abstract

In the enterprise, supervision can be carried out directly by the owners themselves and can also through the internal control systems. To ensure that the internal control system is totally unworkable, it is necessary to have an internal auditor or the internal examination. The purpose of this study is to get a real picture of the function and position of internal auditor in companies and then compare with the existing theories. The results showed that: From the form of a report prepared by the internal auditor can be said that the report had already qualified. The report contains information that has been complete, concise and timely. As for weaknesses or deficiencies found on this inspection report is digabungnya operational inspection report with the audit report. Although the benefits of both these reports as much to help the management in taking decisions and policies but aspects of both tests are different emphasis. At the operational checks, checks are always carried out to find out why and how it should (which is mainly related to the efficiency and effectiveness of management and use of the means of production). While the emphasis on the audit examination be emphasized in order to find an answer (regarding financial transactions and financial statements).Key Word: Kedudukan, Fungsi, Internal Auditor


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Original Source : http://journal.stieken.ac.id/index.php/kompilek/article/view/48
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