Minggu, 01 Januari 2012

Dimensi Audit Internal

Dua Dimensi yang di evaluasi oleh auditor

- The Design  ( Desain )
- The Effectiveness

Sarana Pengendalian Internal

- Management Style
- Tujuan Organisasi
- Policies
- Standars Procedures

Auditor Must Answer Three Question :

1. What Should They Audit ?
2. When Should They Audit it?
3. For What Purpose do they audit?


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