Evaluasi Efektivitas Internal Control Dan Penyusunan SOP Bagian Finance PT Louis Alain

Abstract

This study aims to evaluate the implementation of internal controls and assess the analysis and recommendation and preparation of SOP design required by the company in the finance section based on internal control "COSO, 2013". Data collection techniques used are direct observation, interviews, and literature study. The method of analysis used in this research is descriptive analysis method. The result obtained from this research is internal control performed by the company has not run well yet, because the company doesn’t have SOP according to internal control "COSO, 2013"