Analysis of Implementation of COSO Internal Control Framework at PT. Toys City

Hyobin, Kim (2019) Analysis of Implementation of COSO Internal Control Framework at PT. Toys City. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (611kB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (234kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (398kB) | Preview
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (341kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (531kB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (415kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (740kB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (342kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (215kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (883kB)

Abstract

This paper is written to analyze the implementation of COSO Internal Control Framework at PT. Toys City. Internal control refers to the procedures and practices implemented with the purpose to assist organizations in the progress and the success of achieving their mission and vision. It involves the act of promoting efficiency, reducing the risk of assets lost, ensuring the financial reports to be accurate, and still following the laws and regulations. It is ideal to say that internal controls should be risk based. To describe further, focused on the areas within the organizations where things have the possibility of going wrong. As there has been a tendency of using generic set of controls, that may cause to implement procedures and methods that the organization is certain of not failing to implement control in activities that are out of the ordinary. Many organizations may rely on auditors to examine internal control systems and help to improve them. The main research question of the study is to analyze whether the implementation of COSO Internal Control Framework satisfies each criterion involved, such as Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities, that are the elements of COSO Internal Control Framework. Whether or not the company has set up and maintain the good internal control. Good quality of internal control is very necessary and required for a merchandise company and to do so, the five characteristics of internal control should be achieved. PT. Toys City has fulfilled most of the categories but still has areas needed to be enhanced. This study case uses the Field Research and Library Research. Base on the analyzation, PT. Toys City showed satisfactory implementation of COSO Internal Control Framework.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Hyobin, KimNIM00000016641UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTriwacananingrum, WijayaNIDN0310056701UNSPECIFIED
Uncontrolled Keywords: Internal control; COSO framework; Control environment; Risk assessment; Control activities; Information and communication monitoring activities
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 26 Nov 2021 04:30
Last Modified: 04 Mar 2024 13:16
URI: http://repository.uph.edu/id/eprint/43524

Actions (login required)

View Item View Item