EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL: STUDI KASUS PADA PT HUTAMA KARYA (PERSERO)
Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness of internal control at PT Hutama Karya ( Persero ) Regional Office IV. This research is a quantitative descriptive . The sampling was purposive sampling method , and there are 15 samples. Data collection method used was a questionnaire technique. Based on calculations that are based on respondent's answers regarding internal control PT Hutama Karya ( Persero ) Regional Office IV, which fit into the category quite effective.
Evaluation of Internal Control Structure: Evidence from Six Listed Banks in Bangladesh
A critical evaluation of internal control structures in organizations is necessary to determine their capacity to ensure that the organization’s activities are carried out in accordance with established goals procedures. This study is on six listed private banks of Bangladesh. The paper develops a conceptual model in evaluating the internal control structure. The result is that almost all the banks in our sample achieved most of components of control objectives in a greater extent and the deviation regarding achievement of these is minimum. Only one or few banks have lacking regarding some of the control components. This indicates that more or less the current internal control structure is effective for all the sample banks used in the study. The study ends with some recommendations about those components of control variable found ineffective in the study.
AN INTRODUCTION TO AUDITING／审计概述
Dependable information is essential to the very existence of our society.Reliable accounting and financial reporting aid society in allocating resources in an efficient manner.The contribution of the independent auditor is to provide credibility to information.The credibility added to the information by auditors actually reduces the decision maker'S risk.To be more precise,the auditors reduce information risk,which iS the risk that the financial information USed to make a decision is materially misstated.