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2.1.5
Pengertian Sistem Pengendalian Internal
Menurut Arens (2005, p.270), “An understanding of internal
control,
especially
those
controls
related to the reliability
of
financial
reporting, is important to the auditor’s proposes”
Pengertian pengendalian internal,
terutama
berkaitan
dengan
kontrol pelaporan keuangan yang penting yang dipertanggungjawabkan
kepada auditor.
Menurut
Romney dan Steinbart (2006, p.192),
“Internal control is
the
process
implemented
by
the
board
of
directors,
management,
and
those under their direction to provide reasonable assurance.”
Menurut Weber (1999, p.35), “A control is a system that prevent,
detects,
or
corrects
unlawfil
events.”.
Sistem pengendalian
adalah
suatu
sistem untuk
mencegah,
mendeteksi, dan
mengawasi suatu peristiwa
yang
timbul
saat
transaksi
dilakukan”.
Menurut
Weber “There
are
three
key
aspects to this definition. First a control is a system. In the other, it
comprises a set of interrelated components that function together to
achieve
some
overall
purpose.
Second, the
focus
of
controls
is
unlawful
events. An unlawful
event
can
arise
if
unauthorized, innacurate,
incomplete,
redundant,
ineffective,
or
inefficient input enters
the
system.
Third, controls are used to prevent, detect, or correct unlawful event.
Consider
some
examples”.
Ada
tiga
aspek
dalam definisi
tersebut.
Pertama pengendalian adalah sistem.
Dengan
kata lain terdiri
dari
serangkaian komponen
yang saling berhubungan
yang berfungsi bersama
-
sama
untuk
mencapai
keseluruhan
tujuan.
Kedua,
berfokus
pada
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