Proses perancangan program internal control over financial reporting icofr studi kasus PT ABC = Design process ofinternal control over financial reporting icofr program a study case in PT. ABC / Keshia Citra Pratama
| Main Author: | Keshia Citra Pratama, author |
|---|---|
| Format: | Masters Bachelors |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/20364711-Keshia Citra Pratama.pdf |
Daftar Isi:
- <b>ABSTRACT</b><br> Tujuan penulisan tesis ini adalah untuk mengetahui proses perancangan Internal Control Over Financial Reporting (ICoFR) pada PT ABC. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analitis. Hasil penelitian ini menyimpulkan bahwa proses perancangan Internal Control Over Financial Reporting (ICoFR)di PT ABC telah mengacu sepenuhnya pada pendekatan Top Downyang sesuai dengan standarThe institute Of Internal Audit (IIA) yang telah terdokumentasi secara lengkap.Terdapat beberapa kelemahan terkait proses tersebut yaitupengidentifikasian lokasi signifikan, sumber daya control group yang belum optimal, resistensi dari penanggung jawab pengendalian, jumlah pertanyaan kuesioner yang kurang komprehensif dan kewajiban penanggung jawab pengendalian menghadiri workshop tidak terdokumentasi. <hr> <b>ABSTRACT</b><br> The purpose of this thesis is to know about the design process of Internal Control over Financial Reporting (ICoFR) program in PT ABC. The method used is deskriptive analytical. The conclusion of this thesis is thatthe process design of Internal Control over Financial Reporting (ICoFR) in PT ABC isfull compliance with top down approach appropriate with standard The institute Of Internal Audit (IIA) that document was completed. There are several weaknesses in the process: how to identify significant location, human resources control group is not optimal yet, and resistance from control owner, number of questionnaire not quite comprehensive and duty of control owner to present workshop not documented.