Pengendalian Internal Dr Rilla Gantino, SE., AK., MM

Presentasi berjudul: "Pengendalian Internal Dr Rilla Gantino, SE., AK., MM"— Transcript presentasi:

1 Pengendalian Internal Dr Rilla Gantino, SE., AK., MM
PERTEMUAN III Dr Rilla Gantino, SE., AK., MM MAKSI-FEB

2 KEMAMPUAN AKHIR YANG DIHARAPKAN
Memahami definisi dari pengendalian internal Memahami model pengendalian internal

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4 Some examples of Internal Control
Budgetary Control Fixed Assets Register Bank & Special Account Reconciliations Reconciliation of Financial & Physical M & E Reports

5 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

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