8. PI-Konsep.ppt - PENGENDALIA N INTERNAL 1 Pemahaman Pengendalian Internal Pengendalian internal terdiri atas struktur organisasi dan seluruh metode

8. PI-Konsep.ppt - PENGENDALIA N INTERNAL 1 Pemahaman...

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PENGENDALIA N INTERNAL 1
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Pemahaman Pengendalian Internal Pengendalian internal terdiri atas : struktur organisasi dan seluruh metode yang dikoordinasi dan pengukuran yang diterapkan dalam suatu bisnis untuk melindungi aktiva, mengecek keakuratan dan keandalan data akuntansi, meningkatkan efesiensi operasional, dan mendorong ditaatinya kebijakan management yang ditetapkan sebelumnya 2
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1. Pengendalian Internal Pengertian Adalah perencanaan organisasi dan semua metode koordinasi dan ukuran yang diadopsi dalam suatu bisnis untuk mempertahankan aset, menguji akurasi dan reliabilitas data akuntansinya, efisiensi operasional promosi dan mendorong kepatuhan terhadap ketentuan kebijakan manajerial Tujuan 1. Efektivitas dan efisiensi kegiatan; 2. Keandalan informasi; 3. Ketaatan terhadap hukum dan perundang-undangan yang berlaku
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Internal control is a proscess, affected by entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the followng categories: Effectiveness and efficiency of operations. Reliability of financal reporting Compliance with applicable laws and regulations. 4
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Pengendalian intern memperjelas bahwa pengendalian intern bukan hanya mempengaruhi laporan keuangan yang reliable tetapi menunjukkan bahwa pengendalian seharusnya efektif untuk semua operasi, dan kepatuhan terhadap hukum dan perundang-undangan yang berlaku 5
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Pengendalian intern dalam konteks organisasi nonprofit ( Not For Profit Organization
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