NUNGKI HERTRIANAWATI, 040710704 (2011) EVALUATION OF INTERNAL CONTROL PERFORMANCE AND EFFECTIVENESS IN COOPERATIVE (A STUDY OF KOPERASI SETIA BHAKTI WANITA). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Internal control has become the major issue in the company. It implementation has been urged by many rules, such as Sarbanes-Oaxley and the IIA Standards. Internal audit has to assess the internal control of object that will be audited, to see the needed improvement from it. Internal control plays an important role in keeping the company running on track, to achieve its established visions and missions using resources as needed, in an effective and efficient way, and of course, in a way that is compliance with law and regulations. The internal control in Koperasi Setia Bhakti Wanita is runned by two components in Internal Control Unit, which are the Supervisors and the Internal Audit Group itself. The supervisors and the internal audit group has to keep the healthy environment in cooperative. They have their own role and job descriptions, as well as their authorities, to keep the cooperative operates effectively, in order with the applicable laws and regulations. Overall, from the research conducted, it can be concluded that the internal control role and implementation of Supervisors can be categorized as effective, because they have almost met all of the indicators of the effectiveness. It needs improvement in long-term planning of the supervision. While the internal control role and implementation of Internal Audit Group can be categorized as average, because they only met half of the effectiviveness indicators. They need improvement in internal audit guidance, planning, and implementation. They both has performed well according to its function, but for internal audit groups, the functions are not quite effective. With the holding of improvements to the weaknesses that exist, the internal control unit is expected to perform better, so that the effectiveness and efficiency can be achieved.

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