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Audit atas proses pengadaan barang dan jasa di perusahaan minyak dan gas bumi
Auditor in applying test of control on procurement process has to be based on PTK NO. 007/PTK/VI/2004, set by BP MIGAS. Procurement process; not only goods but also services in oil and gas companies have several risks. Not only involving great amount of funds, these risks also appear because any unavailability of goods caused by the failure of procurement process would become the barrier to other department. Thus, test of control is aimed not only as a tool used by auditor to understand more about procurement process, but also to measure the effectiveness of control itself applied in a company. Certainly, the process still refers to PTK NO. 007/PTK/VI/2004. But in reality, there are unsuitable implications between procurement procedure in PT STS and PTK NO. 007/PTK/VI/2004 that has been set by BP Migas.This report explains about test of control audit on procurement process in PT STS. Furthermore, writer analyzes deeper about the reasons that drive PT STS applying its own procedure instead of using PTK NO. 007/PTK/VI/2004 for its procurement process. The conclusion of this report is that the procurement procedure in PT STS is relatively effective, because its procedure is already based on PTK NO. 007/PTK/VI/2004. Unsuitable implications exist due to specific reasons and conditions that cause PT STS can not apply PTK NO. 007/PTK/VI/2004 on its procurement process. Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6212 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Departemen Akuntansi FAkultas Ekonomi UI 2008 |
|---|---|
| Edisi | - |
| Subjek | Petroleum industry Auditing Corporate purchasing |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 68 p. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |