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"[Laporan magang ini membahas tentang prosedur audit yang dijalankan oleh KAP XYZ atas piutang usaha PT ABC pada periode audit laporan keuangan akhir tahun 2013 Secara lebih rinci dibahas mengenai kebijakan akuntansi prosedur audit serta analisis mengenai pengendalian internal yang dijalankan di lingkup piutang usaha Berdasarkan hasil prosedur audit dijelaskan bahwa prosedur audit telah dilakukan dengan cukup baik namun prosedur pemilihan sampel terkait piutang perlu diperiksa kembali Di sisi lain PT ABC telah melakukan pencatatan dan pelaporan akuntansi di lingkup pendapatan dan piutang sesuai dengan PSAK yang berlaku Kelemahan terkait pengendalian internal mengenai piutang masih ditemui.

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This report is aimed to explain further about KAP XYZ's audit procedures over accounts receivable of PT ABC for the year ending December 31st 2013. More in detail, this report elaborates on accounting policies, audit procedures, and an analysis on internal control. After a completion of an audit, it was implied that audit procedures have been well conducted. However, sampling procedure for accounts receivable needs to be reviewed. On the other hand, PT ABC's accounting method and reporting regarding revenue and receivable have complied to PSAK related. However, some deficiencies in internal control regarding receivable were found during audit., This report is aimed to explain further about KAP XYZ rsquo s audit procedures over accounts receivable of PT ABC for the year ending December 31st 2013 More in detail this report elaborates on accounting policies audit procedures and an analysis on internal control After a completion of an audit it was implied that audit procedures have been well conducted However sampling procedure for accounts receivable needs to be reviewed On the other hand PT ABC rsquo s accounting method and reporting regarding revenue and receivable have complied to PSAK related However some deficiencies in internal control regarding receivable were found during audit ]"

"Laporan Magang ini membahas mengenai rangkaian pelaporan audit internal pada PT. BBB dari tahap penilaian hasil audit hingga pembuatan Ringkasan Eksekutif berdasarkan standar dari IIA. Evaluasi dalam penelitian ini meliputi metode penilaian hasil audit, penilaian akhir setelah pihak yang diaudit mengimplementasi rekomendasi audit, serta analisis terhadap data pada CAR (Corrective Action Report) untuk pembuatan Ringkasan Eksekutif. Audit internal PT. BBB telah melaksanakan prosedur auditnya sesuai berdasarkan standar dari IIA.

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This Internship Report discuss about PT. BBB Internal Audit Report series from scoring for audit result to construction of Internal Audit Executive Summary based on IIA standard. The evaluation in this Report covers audit result scoring methods, final scoring after auditee implemented audit recommendation, and analysis of data on CAR

(Corrective Action Report) for constructing Executive Summary. Internal Audit in PT. BBB has carried out the audit procedure according to IIA standard."

"Laporan magang ini membahas tentang pemetaan pada proses bisnis dan update Standard Operating Procedure (SOP). Hal ini bertujuan untuk memberikan standar dalam pelaksanaan prosedur kegiatan operasional perusahaan. Selain itu, hal ini juga bertujuan untuk menyediakan pengendalian internal yang efektif dalam kegiatan operasional perusahaan. Proses pemetaan dilakukan dengan wawancara dan penelusuran dokumen perusahaan. Hasil dari laporan magang menyimpulkan bahwa perusahaan memiliki pengendalian internal yang memadai pada siklus pendapatan berdasarkan analisis COSO (Committee of Sponsoring Organizations of the Treadway Commission?s) dan Trust Services Framework.

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This internship report discusses about the mapping of business processes and the update of the Standard Operating Procedure (SOP). It aims to provide the standard in the implementation of company's operations procedures. In addition, it also aims to provide the effective internal control in company's operations. The process of mapping was done by interviewing and performing walkthrough of company's documents. The results of this internship report concludes that the company has an adequate internal controls in the revenue cycle based on the analysis of COSO (Committee of Sponsoring Organizations of the Treadway Commission's) and Trust Services Framework."