10
Dengan demikian, tujuan dari pengendalian internal adalah menjaga
kehandalan
dan
integritas
informasi,
melindungi
aset perusahaan, meningkatkan efisiensi dan
efektivitas operasi, serta pemenuhan terhadap kebijakan, prosedur, hukum yang berlaku
Maksudnya adalah
informasi
yang digunakan oleh perusahaan harus terjamin
kehandalan dan integritasnya karena
informasi
memegang peranan sangat penting
untuk
kelangsungan
sistem informasi
yang
dijalankan
perusahaan.
Selain
itu,
pengendalian
internal
juga
membantu
perusahaan
dalam melindungi
segala
aset
yang
ada
dalam
perusahaan, baik aset fisik maupun aset sistem informasi.
2.1.2
Tipe Pengendalian Internal
According to Cascarino (2007, p61), types of internal control are classified into
five types:
a. Preventative Controls
“Which occur before the fact but can never be 100% effective and therefore cannot
be wholly relied upon. These could include controls such as restriction on users,
requirement for password, and separate authorization of transaction.”
b. Detective Controls
“Which detect irregularities after occurrence and may be cheaper than checking
every
transaction
with
a preventative
control. Such
controls
could
include
effective
use of audit trails and the use of exception reports.”
c. Corrective Controls
“Ensures
the
correction
of
problem identified
by
detective
controls
and
normaly
require human intervention within the IS. Control in this area may include such
processes as disaster recovery plan and transaction reversal capabilities. Corrective
 |