文章基本信息

标题：SAMPLING ATTRIBUTE AS A BASIS FOR COMPLIANCE TESTING ON INTERNAL CONTROL SYSTEM EFFECTIVENESS TOWARD RAW MATERIAL PURCHASE
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作者：Devid Yudianto ; Teddy Oswari
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Key Words : SAMPLING Attribute, INTERNAL CONTROL SYSTEM, RAWMATERIAL PURCHASEABSTRACT :This Scientific writing is done to examine the systems and procedures for thepurchase of raw materials in the company that carried out to determine theeffectiveness of Internal Control Structure. Variables that will be discussed inthis paper is the effectiveness of Internal Control System for Raw MaterialsPurchasing and variables that explain the methods of sampling attribute.Structured interviews conducted for unstructured data collection methods andprocedures within the system purchase. Data analysis is performed to testseveral hypotheses as to the direct monitoring and documentation of analysis bytracing the flow of documents, structures and functions that run insub-sub-organizations purchasing system and methods of statistical samplingwith more detailed attributes sampling method to determine weaknesses andirregularities procedures . Research brings results on the purchasing function isnot ideal and the basic weakness of the purchase procedure. Compliance Testing(Complience Test) has been done to demonstrate the samples of the documentthe procurement system. Weak Internal Control System for Raw MaterialsPurchasing shown by the percentage of deviations that exceed the limit ofaccuracy is considered the maximum for a deviation. Changes that must be donemainly include; function independently and execute the purchase in accordancewith the provisions of the company, the transparency of authority within thesub-purchasing organizations, and supporting source documents from thepurchase transaction must be the basis of the feasibility of the transaction, andevaluation of conceptually in the Internal Control System There needs to bedone.