Icme

  • December 2019
  • PDF

This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA


Overview

Download & View Icme as PDF for free.

More details

  • Words: 243
  • Pages: 1
Matriks Pengendalian Intern Tingkat Transaksional dan ITGC Versi 2008.1

SIKLUS UNIT KERJA

: FINANCIAL REPORTING : Kantor Pusat - Revenue Accounting Dept.

Proses : A. Financial Closing Related Accounts Bank Collection, Accounts Receivable, Allowance for Doubtful Account, Unbilled Receivables, Inventories, Allowance for Obsolence, Accounts Payable, Accrued LiabilitiesGovernment Fee Payable (BHP), Unearned Revenue, Operating Revenue, Other Operating Cost & Expenses-Provision for Doubtful Account

Versi 2008.1

Risk FRP-02 Laporan Keuangan bulanan tidak tepat waktu dan saldo akun-akun yang terkait dengan Operating Revenue, Account Receivable dan Inventories dalam Laporan Keuangan bulanan tidak akurat Risk Level High Fraud Risk? No COSO Objective Financial Reporting Reliability

Risk Cause Tutup buku yang dilakukan tidak tepat waktu Related Assertion

Account -

Control

Control Attribute

FRP-02-A-03-HO.Rev. Acct. Memonitor proses penyelesaian tutup buku dan menindaklanjuti masalah yang dapat menghambat proses tutup buku Type of Control Manual Nature of Control Preventive Control Frequency Monthly Fraud Control? No Key Control? Yes

1. Terdapat checklist tutup buku bulanan yang telah dilengkapi dengan status dan tanggal penyelesaiannya. 2. Tanggal tutup buku di departemen Revenue Accounting harus lebih dahulu daripada tanggal tutup buku di Departemen Financial Reporting. 3. Terdapat dokumentasi tertulis sebagai bukti atas tindak lanjut terhadap masalah yang dapat menghambat proses tutup buku, jika ada

2/27/2009

Person In-charge Manager Supporting Document Closing Schedule Checklist Tutup Buku Kantor Pusat Application Redundant Control FRP-12-A-03-HO.Cash Mgmt., FRP-03-A-03-HO.PA TINEM, FRP-03-A-03-HO.PA Non TINEM & Rep., FRP-06-A-03-HO.Fund. Ins., FRP-05-A-03-HO.AP Mgmt. Opr., FRP-04-A-03-HO.Exp. Acct., FRP-03A-03-HO.FA Acct. Last Update 05-June-08

Page 1 of 1

Related Documents