EVALUASI PENGENDALIAN INTERNAL UTANG USAHA DI PT. TIGA PILAR LOGISTIK

Abstract

Internal control is a protection for company from risks with ensuring data reliability and information, also increase affectivity in managed various company activity. Internal control is getting important in every companys part, including in accounting. In evaluating companys system, found various facts that weak internal control system could
affect a couple problems with ineffective and inefficient work on expenditure system. The problems are: no reconcile
between payable record and payable control account at general ledger that can causes registration different that affect in validity and data accuracy that presented in financial statement, with no proper authorization on companys
document. To mitigate the fraud, evaluation is needed in payable internal control. Evaluation towards existing
expenditure system is needed to help company in handling problems about payable reconcile even important document
authorization for company.