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Evaluasi Prosedur Pengujian Pengendalian Internal Atas Penyusunan Laporan Keuangan Konsolidasian PT EIA Tbk (Laporan Magang)
There are 2 (two) main objectives of writing this internship report. First, this internship
report discusses the evaluation of internal control testing procedures for the preparation
of PT EIA Tbk.'s consolidated financial statements by KAP DSE. The evaluation is
carried out by comparing the practice of internal control testing procedures implemented
by KAP DSE with SOX 404, COSO Internal Control Framework, and PCAOB Auditing
Standard No. 5. The procedure for testing internal controls uses a top-down approach,
including procedures for walkthrough tests and tests of design effectiveness. Second, this
internship report also discusses self-reflection from the experience gained during the
internship program at KAP DSE. Based on the results of the evaluation, KAP DSE has
carried out internal control testing procedures in accordance with the applicable theories
and standards. Furthermore, the internship experience at KAP DSE has provided many
lessons, especially in practicing accounting and internal auditing theories that have been
studied during college. This experience can be a benchmark before plunging directly into
the real world of work.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13925 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2023 |
|---|---|
| Edisi | - |
| Subjek | Coso Consolidated financial statements Internal control testing procedures Walkthrough tests SOX 404 |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xiii, 58 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |