KASUS: STRUKTUR PENGENDALIAN INTERNAL

SALMA Distributors is a wholesaler of

electronic components and devices, has
experienced considerable growth over
the past several years. Management
recognizes that as its supplier and
customer networks have expanded,
there has been a necessity to provide
more rapid response to customers or
risk losing some of them to competitors. REQUIRED:
A task force, assigned to review the situ- 1. Specify the changes to the firm's
ation, determined it would be Internal Control Structure caused
necessary to reengineer current by the implementation of the
operations, which involve a microcomputer network system!
combination of mainframe computers, (changes from centralized
microcomputers (PC), and manual mainframe to distributed
processes. processing by PC)

The task force concluded that state-
of-the-art technology is required to
implement such a process change. One
of the primary changes will be to scrap
the centralized mainframe computer
and to acquire and install a distributed
network of standardized
microcomputers. The task force solicits
bids from several reputable mi-
crocomputer and software vendors,
requiring them to submit a financing
proposal. The vendor submitting the
lowest financing proposal is selected; it
plans to implement the microcomputer
network system within 90 days. The
internal audit department will be
involved in all phases of the
implementation and change over to the
new computer network.
2. How will the implementation of the
microcomputer network system
distributed processing) affect:
a. Operational objectives,
b. Financial reporting
objectives, and
c. Compliance objectives
3. Identify the likely Internal and
External Risks the firm will face:
a. During installation of the
system and
b. After cutover to the system