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Prosedur test of control atas akun dana pihak ketiga pada PT Bank ABC, Tbk.
Bank is a legal entity which has function to collect fund from people in the form of savings and distribute it back in the form of credit and/or other form for the purpose of increasing the prosperity of society. As an intermediary entity, it become a mandatory for a bank to perform and maintain an effective internal control system upon third party fund deposited by its customers and distributed back to the society in the form of financing, considering that the main basic of critical success factor of bank operational activity is the trust from customer. An effective internal control system will aid management to preserve its whole assets, to guarantee the availability of reliable financial reporting, to increase the management compliance to the applicable regulation, and to avoid the potential fraud and violation upon prudential concept regulated by Bank of Indonesia. This report describes the test of internal control procedure performed upon third party fund account in PT Bank ABC, Tbk. This procedure is important to be performed considering that third party fund is one of significant account presented in client?s financial statement. From the test of control performed, writer found no material exception that can be potentially affect its recognition and disclosure of third party fund. All audit findings will also be discussed and analyzed in this report..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6446 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Auditing Internal control Banks and banking Funds |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 94 p. : il. ; 30 cm & Lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |