Cunnoris, Gracedelia
(2019)
An Analysis of revenue cycle internal control (COSO) in PT. Bangun Anugerah Hanjaya.
Bachelor thesis, Universitas Pelita Harapan.
Full text not available from this repository.
Abstract
This research aims to observe and examine the internal controls implemented in revenue cycle of PT Bangun Anugerah Hanjaya as well as to analyze, assess and identify risk in the revenue cycle, and internal controls using COSO's Internal Control-Integrated Framework as guidance. Moreover, it provides specific recommendations based on the framework to overcome the discovered potential risk. Research was carried out by collecting secondary data from books and various resources that is relevant to the topic, interviewing the related parties in PT Bangun Anugerah Hanjaya and conducting observation on the revenue cycle process. The results indicate that Internal Control COSO on Revenue cycle in PT Bangun Anugerah Hanjaya has medium potential risk. Risk assessment and Segregation of duties has not been implemented well which will affect the company in achieving its objectives.
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