BAB 2
LANDASAN TEORI
2.1
Pengendalian Internal
2.1.1
Tujuan Pengendalian Internal
According to Cascarino (2007, p59), overall, internal control objectives in detail
are mentioned bellow, which are:
a. Reliability and Integrity of Information
“If management cannot trust the reliability and integrity of the information held and
processed within the IS, then all information
must
be
deemed
suspect
and,
in
some
cases,
this
may
be
more
detrimental
to the
organization
than
a
loss
of
information
systems.”
b. Compliance with Policies, Plans, Procedures, Laws, and Regulation
“Laws
and
Regulation
are
imposed
externally
and
must
be
complied
with.
Inadequate information systems may lead to the organization inadvertently
breaching
the
laws
of
the
country
with
result
of
losses
in
terms
of
fines,
penalties,
and possibly imprisonment for corporate officers.
The organization’s
internal policies, plans, and procedures are designed to ensures
planned, systematic, and orderly operation. From time to time the manager may be
required to evaluate the adequancy of such policies, plans, and procedures since the
nature of the business may have changed, risk may have to be reassessed and control
objectives re-prioritized.”
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