"[
ABSTRAKLaporan magang ini membahas review atas SOP Chart of Accounts dan Sistem
Pelaporan Keuangan PT X yang dilakukan oleh tim dari Advisory Division RSM
AAJ Associates. Laporan ini juga membahas mengenai analisis terhadap
penugasan SOP review tersebut. Berdasarkan analisis yang telah dilakukan, dapat
disimpulkan bahwa SOP Chart of Accounts dan Sistem Pelaporan Keuangan
terbaru yang dimiliki PT X secara umum sudah sesuai dengan standar akuntansi
yang berlaku dan sudah terdapat pengendalian internal yang memadai, meskipun
masih terdapat beberapa kekurangan, antara lain belum dibuatnya kebijakan
pengelolaan Chart of Accounts dan prosedur tutup buku untuk akhir periode.
Selain itu, penugasan SOP review dilakukan yang oleh tim dari Advisory Division
RSM AAJ Associates sudah sesuai dengan tahapan-tahapan proses audit internal
menurut International Standards for the Professional Practice of Internal
Auditing (Standards) dan Practice Advisory yang dikeluarkan oleh The Institute of Internal Auditors (IIA).
ABSTRACTThis report discusses review of the Chart of Accounts and Financial Reporting
System SOP of PT X conducted by team from Advisory Division RSM AAJ
Associates. This report also discusses an analysis of examination of the SOP
review engagement. Based on the analysis, it can be concluded that the Chart of
Accounts and Financial Reporting System of PT X have had adequate internal
controls and have been in accordance with the applicable accounting standards in
general, although there were still some deficiencies, such as Chart of Accounts
management policy and periode-end closing procedure that have not been made.
In addition, the SOP review engagement conducted by team from Advisory
Division RSM AAJ Associates has been in accordance with the stages of the
process of internal audit referring to the International Standards for the
Professional 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 Reporting
System SOP of PT X conducted by team from Advisory Division RSM AAJ
Associates. This report also discusses an analysis of examination of the SOP
review engagement. Based on the analysis, it can be concluded that the Chart of
Accounts and Financial Reporting System of PT X have had adequate internal
controls and have been in accordance with the applicable accounting standards in
general, although there were still some deficiencies, such as Chart of Accounts
management policy and periode-end closing procedure that have not been made.
In addition, the SOP review engagement conducted by team from Advisory
Division RSM AAJ Associates has been in accordance with the stages of the
process of internal audit referring to the International Standards for the
Professional Practice of Internal Auditing (Standards) and Practice Advisory issued by The Institute of Internal Auditors (IIA). ]"
