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PPT. Pengendalian Sektor Publik.ppt

PPT. Pengendalian Sektor Publik.ppt

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Published by ANny CHayank

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Published by: ANny CHayank on May 03, 2013
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08/05/2013

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Dalam PresentasiMata Kuliah Akuntansi Sektor Publik
1
PENGENDALIAN SEKTOR PUBLIK
by: Kelompok 3
 
Definisi Pengendalian Intern
Menurut Committee of the American Institute of Accountants(sekarang bernama The American Institute of Certified Public Accountant atau AICPA), pengendalian intern
(internal control) yaitu :
“Rencana
organisasi dan semua metode serta ketentuan yangterkoordinasi yang dianut perusahaan untuk melindungi harta miliknya,mengecek kecermatan dan keandalan data akuntansi, meningkatkanefisiensi usaha, dan mendorong ditaatinya kebijakan manajemen yangtelah ditetapkan.
 Pengendalian intern diklasifikasikan menjadi dua, yaitu pengendalianakuntansi dan pengendalian administrasi
2
 
3
Komponen pengendalian menurut COSO, yaitu :
Lingkungan Pengendalian
(Control Environment)
Penilaian Risiko
(Risk Assessment)
Aktivitas Pengendalian (
Control Activities)
Informasi dan Komunikasi (
Information and Communication)
Memonitor 
(Monitoring)
Komponen-Komponen Pengendalian Intern

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