[ABSTRAK
Laporan magang ini membahas review atas SOP Chart of Accounts dan SistemPelaporan Keuangan PT X yang dilakukan oleh tim dari Advisory Division RSMAAJ Associates. Laporan ini juga membahas mengenai analisis terhadappenugasan SOP review tersebut. Berdasarkan analisis yang telah dilakukan, dapatdisimpulkan bahwa SOP Chart of Accounts dan Sistem Pelaporan Keuanganterbaru yang dimiliki PT X secara umum sudah sesuai dengan standar akuntansiyang berlaku dan sudah terdapat pengendalian internal yang memadai, meskipunmasih terdapat beberapa kekurangan, antara lain belum dibuatnya kebijakanpengelolaan Chart of Accounts dan prosedur tutup buku untuk akhir periode.Selain itu, penugasan SOP review dilakukan yang oleh tim dari Advisory DivisionRSM AAJ Associates sudah sesuai dengan tahapan-tahapan proses audit internalmenurut International Standards for the Professional Practice of InternalAuditing (Standards) dan Practice Advisory yang dikeluarkan oleh The Institute of Internal Auditors (IIA).

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ABSTRACT
This report discusses review of the Chart of Accounts and Financial ReportingSystem SOP of PT X conducted by team from Advisory Division RSM AAJAssociates. This report also discusses an analysis of examination of the SOPreview engagement. Based on the analysis, it can be concluded that the Chart ofAccounts and Financial Reporting System of PT X have had adequate internalcontrols and have been in accordance with the applicable accounting standards ingeneral, although there were still some deficiencies, such as Chart of Accountsmanagement policy and periode-end closing procedure that have not been made.In addition, the SOP review engagement conducted by team from AdvisoryDivision RSM AAJ Associates has been in accordance with the stages of theprocess of internal audit referring to the International Standards for theProfessional Practice of Internal Auditing (Standards) and Practice Advisory issued by The Institute of Internal Auditors (IIA). , This report discusses review of the Chart of Accounts and Financial ReportingSystem SOP of PT X conducted by team from Advisory Division RSM AAJAssociates. This report also discusses an analysis of examination of the SOPreview engagement. Based on the analysis, it can be concluded that the Chart ofAccounts and Financial Reporting System of PT X have had adequate internalcontrols and have been in accordance with the applicable accounting standards ingeneral, although there were still some deficiencies, such as Chart of Accountsmanagement policy and periode-end closing procedure that have not been made.In addition, the SOP review engagement conducted by team from AdvisoryDivision RSM AAJ Associates has been in accordance with the stages of theprocess of internal audit referring to the International Standards for theProfessional Practice of Internal Auditing (Standards) and Practice Advisory issued by The Institute of Internal Auditors (IIA). ]