The effectiveness of internal control in inventory: Sun Island Hotel and Spa Kuta - Bali

Ivana, Grace (2018) The effectiveness of internal control in inventory: Sun Island Hotel and Spa Kuta - Bali. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Inventory becomes one of the hotel strategy to maximize the occupancy of guests and gain the maximum profit. As also part of current assets, the inventory potentially bring the negative impact to the hotel itself. The careless in creating procedures in storing, purchasing sales and receiving would lead bankruptcy of the business. In auditing of inventory, the researcher would like to observe all of the situation related to the inventory especially in considerating the Standard Operating Procedures (SOP) with Committee of Sponsoring Organization (COSO). This way would the hotel to measure effectiveness of internal control in inventory of the hotel. The result of the observation activity in Sun Island Hotel and Spa Kuta - Bali is the SOP has been appropriate to COSO. Meanwhile, the implementation is not accordance with the established procedures. This can be proven by the lack of control environment, risk assessment control activities, information and communication and also monitoring as well.

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