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Evaluasi Kebijakan Pengeluaran Biaya Umum dan Modal Bank XYZ terhadap Kerangka Pengendalian Internal COSO yang Relevan (Laporan Magang)

This internship report aims to evaluate internal controls on operating expenses and capital expenditures policy at XYZ Bank. The discussion in this internship report focuses on the process of requesting and issuing goods/services. Evaluation is carried out by comparing each existing process with the COSO Internal Control Framework 2013 edition which includes three relevant control components, namely the control environment, risk assessment, and control activities. In the control environment component, XYZ Bank has implemented almost all existing principles well. However, there is one principle that cannot be applied and further evaluated by the author. Furthermore, in the risk assessment component, the evaluation results obtained are that XYZ Bank already has three of the four principles contained in the COSO Internal Control Framework. The last component, the evaluation result of control activities is that the company has implemented the existing principles well. There is one principle that is not included in the operating expenses and capital expenditures policy of XYZ Bank because the controls for this principle are executed by other units. Therefore, based on the evaluation results that have been carried out, XYZ Bank has implemented the three COSO internal control components in the process of requesting and issuing goods/services. In addition to an evaluation of the XYZ Bank's internal control system, this internship report also contains the results of the author's self-reflection during the internship activity.

Ketersediaan

Call NumberLocationAvailable
13867PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Internal control
Risk assessment
Coso
Internal Control Framework
ISBN/ISSN -
Klasifikasi NONE
Deskripsi Fisik 58 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data