Jurnal Ilmiah

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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA PT. SUMBER MAKMUR ADIPRAYOGA BANDAR LAMPUNG

ABSTRACT The purpose of internal control can be achieved if the internal control elements are actually fulfilled and for such internal controls to run effectively and efficiently, a certain part that oversees and evaluates the internal control is required, that part is an internal audit. The purpose of in research is to know result and the big of role internal audit of internal control over merchandise inventory.The type of research used in this study is descriptive research and case study research, where the techniques used in collecting data is done through interviews, observation and filling questionnaires The suggestion that can be given by the authors is internal audit must also perform an audit of the compliance of accounting principles so that companies are more guided by the applicable accounting principles. Suggestions for internal control over merchandise inventory are companies should focus more on storing goods with company procedures. Key words: internal audit, internal control, merchandise inventory

 
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