Modeling Internal Control Framework For Accounting Information System
Internal control is a process initiated by the board of directors, management and other parties are designed to obtain sufficient confidence (reasonable assurance) that the achievement of (1) effectiveness and efficiency in operations, (2) reliability of financial reporting, (3) Obey the laws and ru...
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| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/13033 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | Internal control is a process initiated by the board of directors, management and other parties are designed to obtain sufficient confidence (reasonable assurance) that the achievement of (1) effectiveness and efficiency in operations, (2) reliability of financial reporting, (3) Obey the laws and rules. COSO defines five internal control components that can be used as a guide in the implementation of internal control. five components are: (1) Control environment, (2) risk assessment, (3) Control Activity, (4) Information and Communication and (5). Monitoring. |
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