EVALUASI PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK SEBAGAI TINDAKAN PREVENTIF TERHADAP FRAUD DAN ERROR PADA SIKLUS PEMBELIAN PT. X
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Abstract
Penelitian ini bertujuan untuk mengevaluasi pengendalian internal siklus pembelian sebuah badan usaha yang bergerak di bidang peternakan. Evaluasi yang dilakukan berdasarkan Comitte of Sponsoring Organization of The Treadway Commision (COSO) framework yang terdiri dari 5 komponen, yaitu Control Environment, Risk Assessment, Control Activities, Information and Communication, dan Monitoring. Setelah dilakukan evaluasi maka akan ditemukan kelemahan-kelemahan pengendalian internal yang dapat berpotensi terjadinya Fraud dan error. Hasil dari penelitian ini menunjukkan bahwa beberapa komponen pengendalian internal pada siklus pembelian PT. “X” masih cenderung lemah. Dari analisis menggunakan Comitte of Sponsoring Organization of The Treadway Commision (COSO) framework ditemukan berbagai potensi fraud dan error yang dapat terjadi pada perusahaan ini seperti memanipulasi harga SAPRONAK, pencurian SAPRONAK, serta kesalahan dalam bekerja.
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