Sebelumnya istilah yang dipakai untuk pengendalian intern adalah sistem pengendalian intern, sistem pengawasan intern dan struktur pengendalian intern. Mulai tahun 2001 istilah resmi yang digunakan IAI adalah pengendalian intern.
Definisi Internal Control menurut COSO yang dikutip oleh Hayes (2014: 234)
A process, effected by an enity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting, compliance with applicable laws and regulations and safeguarding of assets againts unauthorized acquisition, use or disposition.
Selain itu Hayesjuga mengutip definisi dari IFAC:
Internal control - The oroses designed, implemented and maintained by those charged with governance, management and other personnel to provide reasonable assurance about the achievement of an entity's objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations, and
compliance with applicable laws and regulations.
Komponen Internal Control menurut COSO;
- Control Enviroment;
- Risk Assessment;
- Control Activities/Control Procedures;
- Information and Communication and
- Monitoring
Sumber : buku Auditing
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