Pengendalian Internal Dr Rilla Gantino, SE., AK., MM PERTEMUAN III Dr Rilla Gantino, SE., AK., MM MAKSI-FEB
KEMAMPUAN AKHIR YANG DIHARAPKAN Memahami definisi dari pengendalian internal Memahami model pengendalian internal
Some examples of Internal Control Budgetary Control Fixed Assets Register Bank & Special Account Reconciliations Reconciliation of Financial & Physical M & E Reports
Internal Control Defined An entity’s system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals including: Reliability of financial reporting Compliance with applicable laws and regulations Effectiveness and efficiency of operations