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Abstrak :
Sarbanes-Oxlay Act (SOA) is an essential resource for auditors, CFOs, audit committee members, and others in need of a reliable reference for navigating the new role of the auditor within today's changing corporate environment. As one of the most influencing regulation to business and accounting world in the 21st century, SOA becomes a pressures force for change, not only in the operational setting, but also in the fundamental framework of thinking about how every public company should be managed and operated. As an integral part o the company's management internal auditor has strategic role in the effort to adopt SOA as the basic of the company's goverment. This paper describes how internal auditors should act as a watch dog to make sure all the management policy comply with law and regulations, as a consultant for management to discus and implement any action dealing with good corporate gevernance, and as a catalyst for every one in the company to change toward the best and ideal outcome for their stakeholders.

Abstrak :
Laporan magang ini membahas tentang evaluasi atas pengujian efektivitas pengendalian internal pada proses penghitungan stok persediaan terhadap PT WML oleh KAP HPY untuk periode pengujian bulan November dan Desember 2022. Pengujian yang dilakukan bertujuan untuk mengimplementasikan Sarbanes Oxley Act (SOX) seksi 404 sebagai salah satu bentuk kepatuhan PT WML terhadap suatu standar untuk membuktikan bahwa perusahaan sudah berupaya untuk menghasilkan laporan keuangan yang andal. Evaluasi ini dilakukan berdasarkan regulasi lokal perusahaan yang telah dirancang dalam bentuk Standard Operating Procedure (SOP) tentang penghitungan stok persediaan. Berdasarkan hasil evaluasi atas pengujian efektivitas pada proses pengendalian internal, proses penghitungan stok persediaan yang telah dilakukan oleh perusahaan sudah sesuai dengan SOP yang telah dirancang. ......This internship report examines the evaluation of testing the effectiveness of internal control in the stock count of inventory against PT WML by KAP HPY for November and December 2022. The test aims to implement Sarbanes Oxley Act (SOX) section 404 as a form of PT WML's compliance with a standard to prove that the company has made efforts to produce reliable financial statements. This evaluation is based on local company regulations designed as Standard Operating Procedure (SOP) regarding inventory stock calculation. Based on the results of the evaluation of effectiveness testing in the internal control process, the inventory calculation process that the company has carried out is by the SOP that has been designed.

Abstrak :
Market keandalan dan ketepatan informasi yang disajikan dalam laporan keuangan perusahaan, termasuk disklosurnya merupakan hal yang penting untuk mendapatkan kepercayaan dari investor di pasar modal. Beberapa peristiwa negatif baik di Indonesia dan di negara maju menunjukkan bahwa tingkat keandalan dan ketepatan laporan keuangan masih belum seperti yang diharapkan. Kongres Amerika bereaksi dengan mengeluarkan suatu undang-undang (Act) yangdisebut Sarbanes-Oxley Act. Act ini diharapkan akan meningkat-kan ketepatan (accuracy) dan keandalan (reliability) dari laporan keuangan. Tulisan ini membahas kern ungki nan penerapan undang-undang semacam ini di Indonesia.