Sistem Pengendalian Intern pada Perusahaan Kecil dan Menengah

Authors

  • Heny Kurniawati BINUS University

DOI:

https://doi.org/10.21512/bbr.v2i2.1236

Keywords:

audit, internal control, small medium enterprise

Abstract

The effective Internal Control System plays fundamental role in a strong corporate governance. This case study describes and discusses how the implementasion of internal control system in small and medium companies, the characteristics, and the weaknesses and strengths of internal control in the companies. This case study shows that the characteristics of small and medium companies contribute to the weaknesses and strengths of internal control they have. The understanding of the characteristics and effectiveness of small and medium companies internal control will help auditors to conduct financial audit as well as performance audit.
Dimensions

Plum Analytics

Author Biography

Heny Kurniawati, BINUS University

Jurusan Akuntansi

References

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Committee of Sponsoring Organisations (COSO). (1992). Internal Control-Integrated Framework. New York, NY: COSO.

Committee of Sponsoring Organisations (COSO). (2006). Internal Control over Financial Reporting – Guidance for Smaller Public Companies. New York, NY: COSO

Doyle, J., Ge, W., & McVay, S. 2005. Determinants of weaknesses in internal control over financial reporting and the implications for earning quality. Journal of

Accounting and Economics 44 (2007) 193 - 223.

Elder, R., Beasley, M., & Arrens, A. (2008). Auditing and assurance services: An integrated approach. Pearson Education.

Ikatan Akuntan Indonesia (IAI). (2001). Standar profesional akuntan publik. Jakarta

Securities Exchange Commission Advisory Committe on Smaller Public Companies. (2006). Final Report of the Advisory Committee on Smaller Public Companies to the U.S. Securities and Exchange Commission. www.sec.gov

The International Standards of Supreme Audit

Institution. (2004). Performance Audit Guidelines – Key Principles. Copenhagen K. Denmark

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Published

2011-11-30
Abstract 626  .
PDF downloaded 793  .