Wednesday 30 January 2019

Internal Auditing - Internal external audit procedure

Internal auditing is a catalyst for improving an organization's governance, risk management and management controls by providing insight and recommendations based on analyses and assessments of data and business processes.

As already expressed in the upper understanding control, in this discussion will be put forth the notion of internal control. Stating that the internal control or internal auditing is carried out by the action Manager to find out if the course work results in accordance with planning or not, so functions of "planning to detect a mistake as it immediate occurs".

What was the controllable work plans or implementation planning?

Internal AuditingIn this case the control that is not something that has been done, but something that might be the case where to come. Thus, planning our return decisions that we desire, make sure the picture with the control we want to find out where are already up to the plan was implemented. How to follow up something of the decisions have been taken, then there is progress or not, when there is congestion to where it is and what congestion is, stating that internal auditing means the ability to forward and provide motivation as well as to find out what has been done in comparison, with what should be done. With the supervision of the manufacture of standards containing for the measurement of Office work.

Based on the above, the process of control consists of specific measures on the basis of all controlling. Regardless of the activity of the on some basic implementation in the process regarding the internal controls within the company itself.

Thus, according to Sukarno, K, Modern Office Management, (2001:105), stating that:

  1.  Determine the standard or base for control
  2. The measurements for the work
  3. Compare the work with standard, determining the difference if any.
  4. Fix the lapses with the help of an action that is correct ".

In the sense above, stated in a slightly different habits, controlling, comprising in part, as follows:

  • Determine what needs to be done or can be expected.
  • To determine results with expectations which led to the achievement of business objectives.
  • Investigate what will be done.
  • Test results is in compliance or not, which then apply in the improvement measures will need to be added.

The use of process control for an illustration about spending part of aktivitas0aktivitas, the news conveyed to sell to specialty retail shops. The actual order provides certainty to this with a later sell that run as job activity.

At the sale have ration sales respectively. This is a standard that can be compared to the actual volume of the role of the seller to ration the sale of each can give the size to work at passage. Feedback information about the deviation between the sales order indicating the basis for corrective action which can be viewed in order that sales orders procedure is used, the product demonstrated nicely shows the price and etc., or on the part of the sales examined again, or the sales procedure changed.

It shall be noted that the use of process control it is estimated that the work of the planning to be complete and clear. Must be at least a little bit of planning (planning) before the controlling Department.

Surveillance efforts can really help, whenever any member of an organization to find out the common objectives and which is sought and all relate to a common goal and closely from his work unit, section or the Department, which is where the goals are a reflection and an integral part of all the common goals of the organization. If a job, whether he was head of the Department or the supervisor, to know whether to expect himself regularly receive information either for he knew his relative in the expected limits.

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