Laporan magang ini membahas mengenai evaluasi penerapan pengendalian internal di PT HSD untuk mengatasi ancaman pada proses pengeluaran kas kepada vendor dan reimbursement pengeluaran karyawan. Berdasarkan hasil evaluasi, penerapan pengendalian internal di PT HSD telah sesuai dengan Kerangka Kerja Pengendalian Internal COSO 2013 dan konsep pengendalian internal pada proses pengeluaran kas dari buku ”Accounting Information System” yang ditulis oleh Romney, Steinbart, Summers, dan Wood. Program magang telah memberikan pengalaman dan kesempatan untuk belajar banyak mengenai kemampuan teknis, interpersonal, dan cara menghadapi tantangan di dunia kerja yang dijelaskan melalui refleksi diri.

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This internship report discusses the evaluation of the implementation of internal controls at PT HSD to overcome threats on the cash disbursement process to vendors and employee expense reimbursements. Based on the evaluation results, the implementation of internal control at PT HSD is in accordance with the 2013 COSO Internal Control Framework and internal control on cash disbursement process theory from the book "Accounting Information System" written by Romney, Steinbart, Summers, and Wood. Internship program has provided experience and opportunities to learn a lot about technical, interpersonal skills, and how to face challenges in the world of office work which are explained in self-reflection.