Analisa Dampak Lemahnya Pengendalian Internal Sentra Kas PT.ALKHA atas Pilot Project Pengelolaan CDM Potensi Fraud

andi martias


Revitalizing the vision of the company is a continuous planning that the company anticipates all the changes around it. Some of the internal controls carried out by management have not been able to eliminate or reduce the problems that arise in the management. This research is an event study that is looking at the process of internal control management process.The cause of fraud over the CDM management pilot project, when associated with a description of the weak internal control of PT. ALKHA in: 1) control environment, 2) control policies and procedures established and implemented to ensure that actions identified by management to manage risks in the context of achieving company objectives are not properly implemented, 3) information and communication systems and monitoring efforts ) are weak, 4) negligence on the work procedure and not implemented according to SOP. This is what makes the bigger company will arise fraud mainly caused by company employees.


Keywords: Fraud,Internal Control,Cash and  Historical Experience.

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