Evaluasi Lingkungan Pengendalian dalam Pertumbuhan usaha yang Cepat: Studi Kasus pada PT G


  • Heny Kurniawati Bina Nusantara University




audit, internal control, environmental control, risk assessment


The effective Internal Control System plays fundamental role in a strong corporate governance. One important component of COSO Internal Control is Control Environment. This case study try to describe and discuss about the strengths and weaknesses of Control Environment, one of the Internal Control componen, of company G, a financial institution and how rapid bussiness changes affect the existing control environment. The result of this study showed that rapid business changes and the failure to identify and manage risks of the changes affect the strengths of existing control environment and heighten the weaknesses of control environment. 


Plum Analytics

Author Biography

Heny Kurniawati, Bina Nusantara University

jurusan Management


COSO Internal Control. (1992). Integrated Framework. Diunduh pada 28 Februari 2011, dari http://www.snai.edu/cn/service/library/book/0-Framework-final.pdf

Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223.

Lawrence, A., Meza, M. M., & Vyas, D. (2010). Relationship between internal control over financial reporting and internal control over operations: evidence from privacy breaches. Working Paper.

Peterson, B. K., & Zikmund, P. E. (2004). 10 truths you need to know about fraud. Strategic Finance 10, May 2004.



Abstract 270  .
PDF downloaded 550  .