11
controls are themselves highly error-prone because they occur in unusual
circumstances and typically require are human decision to be made, and an action
decided upon and implemented. At each stage in the process a subsequent error will
have a multiplier effect and may compound the original mistake.”
d. Directive Controls
“Are designed to produce positive result and
encourage acceptable behavior. They
do not themselves prevent undersirable behavior and are normally used where there
is
human
discetion
in
a
situation.
Thus,
informing
all users of personal computers
that
it
is
their
responsibility to ensure adequate back ups are taken and stored
appropriately does not, of itself, enforce compliance. Nevertheless, such a directives
control can be monitored and action taken where the control is breached.”
e. Compensating Controls
“Can be seen to exist where a weakness in one control maybe compensated by a
control elsewhere. There are used to limit risk exposesure and may
trap unwary
evaluator. This is particularly true where the auditor are faced with complex
integrated
systems
and
the
control
structures
involves
a
mixture
of
system-driven
and human controls scattered over a variety of operational areas.”
Tipe-tipe
pengendalian
internal
dapat diklasifikasikan
menjadi
5,
pengendalian
pencegahan, pengendalian deteksi, pengendalian korektif, pengendalian direktif, dan
pengendalian
kompensasi.
Pengendalian
pencegahan
dilakukan
sebelum kejadian
berlangsung atau terjadi. Pengendalian deteksi dilakukan
untuk
mendeksi penyimpangan
setelah
kejadian
berlangsung
karena
lebih
murah
daripada
memeriksa
setiap
transaksi
yang
ada
dalam
perusahaan.
Pengendalian
korektif
berfokus
pada
memastikan
koreksi
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