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Walk-Through dan atribut pengendalian internal atas akun "Pinjaman yang diberikan " pada bank ABC
PT Bank ABC (Persero) Tbk is a banking company which operational activities covers money services such as: receiving saving from the society, and allocating the money in the form of loan/credit to the creditor. That is why the loan account has become one of the important and significant for PT Bank ABC (Persero) Tbk. These operational activities are very much influenced by various external factors, among others national economy conditions, the change of government policy, bank regulation, fluctuation of bank interest rate, and exchange rate. The step of audit process on quarantine for issued loan by PT Bank ABC (Persero) Tbk is conducted based on Global Audit Methodology (GAM), as commonly implemented by other account. This report will evaluate the portion of the loan account − the corporate loan. This report is focused on the step of walk-through audit which identifies the transaction process of corporate loan, starting from evaluation and acceptance of credit, disposition, payment of principle and interest, up to the review of the credit quality, as well as identification of the attributes of internal control lying in the process path. During the implementation of walk-through audit, the writer did not discover any exceptions on internal control of corporate credit transaction of Bank ABC. The implementation of this walk-through brings results that the process of issuing credit is in line with the standard operating procedures issued by the company, and that the internal control has been well implemented in transaction process, based on walkthrough on sample given to the writer.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6429 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2008 |
|---|---|
| Edisi | - |
| Subjek | Accounting Internal control Banks and banking Loans |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 45 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |