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Ai - PPT 7 (Internal Control)
Ai - PPT 7 (Internal Control)
Ai - PPT 7 (Internal Control)
(PERTEMUAN KE-7)
INTERNAL CONTROL
MAPPING
DEFINITION OF INTERNAL CONTROL
TYPES OF CONTROLS
Potential noncompliance
Excess cost
with laws and regulations
Consequences of
Concequences of
Poor or inaffective Implementing
Unnecessary complexity of
Accepting
business decision-making Excessive
controls Internal
Excessive Risk
Control
1. Management
Internal control includes a number of
activities designed to mitigate risks or
enable opportunities that effect the
achievement of an organization’s
objectives
VIEWING INTERNAL CONTROL
FROM DIFFERENT PERSPECTIVES
2. Internal Auditors
are charged with independently
verifying that the organization’s control
are designed adequately and operating
effectively as management intends.
VIEWING INTERNAL CONTROL
FROM DIFFERENT PERSPECTIVES