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.
Defining Internal Control Objectives for Information Systems Security: A Value Focused Assessment
Internal controls play an important role in overall effectiveness of information systems security. A theoretical framework of means-fundamental objectives for internal controls in information systems security context is presented. Data was collected through in-depth interview of 52 IT managers about their values in defining internal controls. A total of 68 objectives are identified which are organized into 25 clusters of seven fundamental and 18 means objectives. The findings form the basis for further theoretical expositions in security governance area. The objectives also help in defining governance related policy initiatives.