Audit atas beban operasional reksa dana “X Indo V Fund” yang dikelola oleh PT X = Audit for operating expenses of mutual funds “X Indo V fund which managed by PT X
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)
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[Laporan ini membahas mengenai audit atas beban operasional yang diterapkanuntuk reksa dana X Indo V Fund, sebuah reksa dana yang dikelola oleh PT X.Pembahasan meliputi pembahasan teori dan deskripsi mengenai proses audit atasbeban operasional pada reksa dana X Indo V Fund, dan pembahasan teorimengenai reksa dana serta biaya operasional terkait pengelolaan reksa dana. Hasilaudit menunjukkan terdapat beberapa kelemahan pada sistem dan pencatatanbeban operasional pada reksa dana X Indo V Fund. Akan tetapi, setelah tim auditmelakukan pengujian sebagai solusi mitigasi risiko dari kelemahan tersebut,laporan keuangan reksa dana X Indo V Fund diberi opini wajar tanpapengecualian. Adapun rekomendasi dari laporan magang ini adalah agar sistempencatatan di Bank Kustodian Y ditingkatkan kualitasnya dengan menggunakanaplikasi akuntansi dengan fitur timbal balik yang aktif dan pemberian pelatihankepada staf akuntan di Bank Kustodian Y mengenai penggunaan aplikasiakuntansi sehingga risiko kesalahan input dapat dihindari., This report discusses the audit of operating expenses for mutual funds X Indo VFund, a mutual fund which managed by PT X. The discussion covers the theoryand descriptive explanation about the auditing process for operating expenses ofmutual funds X Indo V Fund, and the theory explaining about mutual funds andits operating expenses as well. The audit results showed that there were someweaknesses for the system and the recording of operating expenses. However,based on the in-depth analysis and examinations of risk mitigations done by auditteam for mutual funds X Indo V Fund, the financial statements of mutual funds XIndo V Fund has been given as an unqualified opinion. In regards to theweaknesses that audit team found in this client, this report recommends CustodianBank Y to upgrade its accounting software system to the version which featuredactive feedback and to give additional and adequate training to its accounting staffin using the accounting software application. Hence, the risk of error in inputinginformation to the system can be prevented.] |
TA-Raden Ghea Garnita Dendadipura Moeis.pdf :: Unduh
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No. Panggil : | TA-pdf |
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Penerbitan : | [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014 |
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