Analisis Efektivitas Sistem Pengendalian Internal dan Audit Internal Dalam Mencegah Fraud

Abstract

The focus of this study is to analyze the effectiveness of the internal control system and the implementation of internal audits in preventing fraud at the PT SP branch using COSO and SPAI standards. The COSO indicators used are control environment, risk assessment, control activities, information and communication, monitoring, meanwhile for SPAI indicators used are independent assessment, research on bookkeeping, financial and other activities, assisting company leaders. The initial conditions of the company obtained from the results of interviews and audit findings have indications that lead to fraud in several departments within the company. Based on the results of the analysis and discussion of the effectiveness of the internal control system and internal audit, it is stated that the Company has carried out internal control well with an average ICQ assessment above the range of 60 < score 75. The Company has also implemented an Internal Control System that is proven to have conformity with the five COSO indicators and declared Effective. Likewise, the company's Internal Audit has complied with SPAI standards and is declared Effective.