Abstract
This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions. Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiv-ing goods in the warehouse.
Highlights
This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assessment, control activity, information and communication, and monitoring
Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions
Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiving goods in the warehouse
Summary
This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assessment, control activity, information and communication, and monitoring. Abstrak Penelitian ini bertujuan untuk menganalisis dan memberi usulan pada sistem pengendalian internal siklus pengeluaran kas Unit A dengan membandingkan komponen-komponen dalam kerangka pengendalian internal dari Committee of Sponsoring Organizations of the Treadway Commission (COSO) yang terdiri dari lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan.
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