Analisis sistem pengendalian intern dan perancangan akademis program audit - studi kasus : kegiatan jasa penelitian dan pengembangan pada PPPTMGB Lemigas Kementerian Energi dan Sumber Daya Mineral = Analysis internal control system and academic design of audit program-Case Study: Services Research and Development Activities on PPPTMGB Lemigas The Ministry of Energy and Mineral Resources