ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENGELOLAAN PERSEDIAAN SPARE PART BERDASARKAN COSO PADA CV. KOMBOS TENDEAN

RORIMPANDEI, MARIA (2015) ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENGELOLAAN PERSEDIAAN SPARE PART BERDASARKAN COSO PADA CV. KOMBOS TENDEAN. Mahasiswa thesis, Politeknik Negeri Manado.

Preview

Text Maria Rorimpandei.pdf Download (409kB) | Preview

Abstract

Spare parts inventory is avery important component in the operations of service companies engaged in the workshop. The system of internal control is a process in ensuring the company's operations run effectively and efficiently. COSO has five components in the control system, namely the control environment, risk assessment, control activities, information and communications and surveillance performance in the company's legal objective to analyze the application of internal control of the company to get an idea and clear knowledge regarding the effectiveness of internal control over inventory which have been applied. The method used is descriptive method that gives an overview of the organization's activities by means of direct observation of the process of the company's operations. This research was conducted at CV. Kombos Tendean which is one of the company's services. The study states that the system of internal control over inventory management of spare parts based on the COSO seen from operational activities ofthe company have had some to strength for implementing the elements of internal control according to SOP companies but there are still weaknesses in the system of authorization documents on demand for parts that are not signed by section warehouse administration, as well as dual duties as it has no internal audit so many negligent employees on the policies established and the implementation of the inventory taking too long It is recommended that the management can set the system back on document on request authorization parts and conduct regular inventory taking and the internal audit team so that the continuity of the activities can be controlled and in receipt of the appropriate employee qualifications set and has acompetent knowledge. Keywords: COSO Internal Control System, spare part.

Actions (login required)

View Item