10.55
M AGUS SUDRAJAT
ABSTRACT
This paper tries to explain the concept of financial audit,
management / operational audit and internal control system.
Definition, theory, concept and practice of each item are explain in
this paper. Relationship between one of the other is a coherent
system that we cannot separate. Financial audit gives added value
for financial report of an economic entity. Management audit can
give findings and recommendation to managers toward efficiently
and effectively of an operation.Internal control system helps
management to protect an enterprise’s resources. In professional
enterprises, financial audit, management audit and internal control
are running continuously. No doubt that management needs the
three instrument to protect their assets.
Key Words: financial audit, management audit, and internal control
system
Posted in: Jurnal Internasional
