Evaluation Of The Internal Control System At Karya Agung Printing

Abstract

This study aims to evaluate the internal control system implemented at Karya Agung Printing. An internal control system is an important aspect in supporting the effectiveness and efficiency of a company's operational activities and minimizing the risk of errors and fraud. This study uses a descriptive method with a qualitative approach. The research data were obtained through observation, interviews, and documentation related to operational activities and the implementation of the internal control system at Karya Agung Printing. The evaluation was conducted by identifying the implementation of the elements of internal control, including the control environment, risk assessment, control activities, information and communication, and monitoring activities. The results of this study are expected to provide an overview of the implementation of the internal control system at Karya Agung Printing and identify areas of control that still need improvement. Through this evaluation, the company is expected to improve the effectiveness of its internal control system and reduce risks that may hinder the achievement of the company's objectives.