Analisis pengendalian internal dalam proses penjualan PT A : permasalahan cutoff penjualan

Deskripsi

The internship report discusses about analysis of internal control on sale process in PT A, a motorcycle spare part company. Analysis of internal controls in PT A based on problems that found during cutoff sale test. Cutoff test is a test to collect evidence that transactions in client are recorded in proper period. In conclusion, internal control on sale process in PT A not perform effectively because one of internal control element, i.e. control activities, doesn?t complete so the objectives of internal control can?t be reach.Ada tabel