The Effectiveness of the Internal Control System (Case Study in KPPBC TMP Ngurah Rai)

Kesari, Made Gitan and Putrayasa, I Made Agus and Suprapto, Putu Adi (2022) The Effectiveness of the Internal Control System (Case Study in KPPBC TMP Ngurah Rai). Repositori Politeknik Negeri Bali.

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Abstract

The existence of internal control is important to provide adequate guarantee that organizational goals are achieved and avoid any form of irregularities, fraud, or errors during the business process. This study aims to determine the level of effectiveness of the internal control system that is measured by comparing the suitability between the implementation of internal control in the organization and the components of internal control according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO), as well as the achievement of targets, both Key Performance Indicators from the realization of revenues and monitoring of internal compliance that has been determined. This study uses descriptive qualitative methods by using data collection techniques that are carried out through interviews and documentation. The results of the study conclude that the internal control system implemented by the organization itself has been running effectively. This is proven by the implementation of internal controls that are in accordance with each component of internal control according to COSO. The Key Performance Indicators from realization of state revenues also managed to reach the target of 108.81% which is classified as very effective and monitoring of internal compliance reached the target of 98.97% which is classified as effective.

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