Chelsia, Windy (2018) The implementation of operational audit of inventory at PT Duta Beton Sejati. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Inventory as a part of core factors in running a business should always be preserved. As it is kind of a high risk commodity in a company that somehow is closely related to fraud. With the current economic condition which has worsened in recent years, becoming the reason for people to do an unethical doing including theft. Author is taking PT Duta BetonSejati’s inventory cycle as the subject of this research. The objectives of this research is to analyze whether the company’s transaction regarding inventory has gone in accordance to the SOP and work flow. Also to analyze whether the SOP sets by the company is effective and appropriate to the activity. This research used a qualitative case study method. Result of this will research will be presented descriptively. Findings of this research shows that the company has two kinds of deficiencies which is operation and design. Compare to COSO, their SOP is lack of Control Activities that cause the employees work without a proper supervision and causing mistakes and misstatements.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | inventory; inventory cycle; SOP; COSO framework; appropriateness; effectiveness | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:13 | ||||||||
| Last Modified: | 20 Jan 2022 09:20 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11240 |
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