EVALUATION SYSTEM OF INTERNAL CONTROL PAYROLL IN LOTTE MART SHOPPING

Mochamad Irhas

Abstract


Internal
control policies and procedures are established to obtain
reasonable assurance that the objectives the company has
reached. Therefore internal control purposes there are 4
that is keeping the wealth and organization records, check
accuracy and reliability of accounting data, promote e-
ciency and encourage adherence to management policies.
Internal controls include the four aspects of the organi-
zation, company procedures, authorization systems, and
a healthy practice. The purpose of internal control is to
guarantee the truth of accounting data, securing property
and accounting records and comply with policies that have
led.one ways to achieve goals is increased by the holding
company's internal control system that aims to prevent ma-
nipulation of wages, trustworthy nancial records and nan-
cial statements do naturally. According to the study authors
conclude that the system of internal control has been good
implemented.Where payroll company in running its internal
control system for each organization conducted separately,
so that each organization would be easy to perform each
function. And also the internal control system to control
the organization that implemented the company has been
good because of the documents, accounting records, pay-
roll functions and procedures for payment of salaries of the
company on a regular basis.

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