Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/23288
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dc.contributor.advisor--
dc.contributor.authorRahimah-
dc.date.accessioned2024-03-01T03:02:13Z-
dc.date.available2024-03-01T03:02:13Z-
dc.date.issued2002-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/23288-
dc.description62 Halamanen_US
dc.description.abstractKesimpulan Berdasarkan analisis dan evaluasi pada bab terdahulu, maka dapat ditarik kesimpulan sebagai berilrut : 1. Pengendalian intern penerimaan kas dan pengeluaran kas yang dilaksanakan perusahaan sudah efektif. Hal ini dilihat dari adanya pendelegasian wewenang dari masing-masing bagian, yang mana setiap penerimaan dan pengeluaran kas didasarkan atas bukti kas masuk dan kas keluar, serta rnelampirkan dokumen pendukung yang telah diotorisasi oleh pejabat yang berwenang. 2. Prosedur audit kas yang diterapkan tidak efisien, dimana proses audit kas dilakukan oleh controller, hal ini dilakukan karena internal auditor di perusahaan tidak ada. Artinya controller merangkap tugas internal auditor. Dengan demikian akan memperbesar peluang terjadinya penyelewengan terhadap kas. 3. Fungsi dan tanggung jawab controller terhadap pemeriksaan kas tidak efektif, artinya adalah karena tidak adanya internal auditor di perusahaan. Fungsi dan tanggung jawab internal auditor dilakukan oleh controller atau yang menjalankan fungsi dan tanggung jawab internal auditor adalah controller, seharusnya dalam melaksanakan fungsi dan tanggung jawab terhadap pemeriksaan kas adalah internal auditor. Conclusion Based on the analysis and evaluation in the previous chapter, it can be drawn The conclusion is as follows: 1. Implemented internal control of cash receipts and cash disbursements the company is effective. This can be seen from the delegation of authority from each part, which is each receipt and expenditure cash is based on proof of cash in and cash out, and attached supporting documents that have been authorized by authorized officials. 2. The cash audit procedures implemented are inefficient, where the cash audit process carried out by the controller, this is done because the internal auditor in the company does not exist. This means that the controller also has the same duties as an internal auditor. This will increase the opportunity for fraud to occur cash. 3. The controller's functions and responsibilities regarding cash checks are ineffective, This means that there is no internal auditor in the company. Function and The internal auditor's responsibility is carried out by the controller or operator The function and responsibility of the internal auditor is the controller, it should be in carry out the functions and responsibilities for cash audits, namely internal auditors.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;978300258-
dc.subjectfungsi dan tanggung jawaben_US
dc.subjectinternal auditoren_US
dc.subjectaudit kasen_US
dc.subjectfunctions and responsibilitiesen_US
dc.subjectcash auditen_US
dc.titleFungsi dan Tanggung Jawab Internal Auditor terhadap Audit Kas pada PT. Garuda Plaza Hotel Medanen_US
dc.title.alternativeFunctions and Responsibilities of Internal Auditors for Cash Audits at PT. Garuda Plaza Hotel Medanen_US
dc.typeSkripsi Sarjanaen_US
Appears in Collections:SP - Accountancy

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