Analisis fase perancangan pada pengembangan internal control over financial r…

This report illustrates and discusses about development process of Internal Control Over Financial Reporting (ICOFR) using a Top-Down Risk Based Approach in PT.X, a power and utility company in Indonesia. Development of ICOFR consists of five phases; Creating a general policy and implementation guidelines, Designing, Implementation, Testing, and Maintenance of ICOFR. In this report, analysis wa…