Internal ControlDr. R.Bramantyo, SE, Ak, CA, MM1966085280111949bramnoer@yahoo.omApakah pengendalian intern?All of the elements of an organization that, taken together, support people in achieving the organizations objectivesActions which increase the likelihood of achieving objectives !E"#ER$%A" !E"#E"DA&%A" %"$ER"(MCKESSON & ROBBINS 1949)men'oron( ')taat)nya keb)*akan +en(e,o,aan yan( ')teta+kan o,eh mana*emen-!erenanaanor(an).a.)meto'e y( ')koor')na.)kan/0k0ran yan( ')tera+kan 0nt0k me,)n'0n() hartamemer)k.a keak0ratan 'an kean'a,an +enatatan ak0ntan.)men)n(katkan e1.)en.) +e,ak.anaan ke()atan4PERKEMBANGAN SISTEM PENGENDALIAN INTERN1949, SECURITIES AND EXCHANGE COMMISION (SEC)1958THE COMMITE ON AUDITING PROCEDURE (CAP)5Mensyaa!"an se!#a$ "%$%as# &en'e&(an'"an ICS )n!*" &e&(e#"an "eya"#nan yan' &e&a+a# a!as LKMen+e,n#s#"an $en'en+a-#an #n!ena- se(a'a# en.ana %'an#sas#,Se&*a &e!%+e +an $%se+* yan' &e*$a"an/0$en'en+a-#an a"*n!ans# a!as Kean+a-an $en.a!a!an "e*an'an, +an0$en'en+a-#an a+n#s!as# *n!*" e,s#ens# %$eas#%na- +an "e$a!*1an PERKEMBANGAN SISTEM PENGENDALIAN INTERN1928 GOVERNMENT ACCOUNTING OFFICE (GAO)2 &en'e&(an'"an $en'en+a-#an &ana3e&en yan' +#'*na"an %-e1 *n#!0*n#! $e&e#n!a1an +# A&e#"a Se#"a! yan' !e+## +a# +e-a$an *ns*, ya#!*/ 14 Peen.anaan,54 Pen'%'an#sas#an, 64 P%se+*, 44 Ke(#3a"an, 54 Pes%na-#a, 24 Pen.a!a!an, 74 Pe-a$%an, 84 Pe&an!a*an4PERKEMBANGAN SISTEM PENGENDALIAN INTERN1988 AICPA8S0A)DITING STANDARD BOARD (ASB)7&ene(#!"an $enya!aan s!an+a a*+#! n% 55 yan' &e"-as#,"as#"an $en'en+a-#an #n!en &en3a+# !#'a *ns* *!a&a, ya#!*/L#n'"*n'an $en'en+a-#an (the control environment)S#s!e& a"*n!ans# (the accontin! "#"tem)P%se+* $en'en+a-#an (control $roce%re")1992, THE COMMITEE OF SPONSORING ORGANIZATION OF THE TREADWAY COMMISSION 2C3S34monitoringinformation & communicationcontro acti!iti"#ri#$ a##"##m"ntContro"n!ironm"nt 8RISK ASSESSMENTRisk assessment is the identificationand analysis of relevant risks toachieving the entitys objectivesforming the basis for determining control activities!C3S3 ERMRISIKO9ADALA: BAGIAN DARI SETIAP KEP)T)SAN ;ANG KITA AMBIL, MENGELOLAN;A AKAN MEMPERBESAR PEL)ANG KITA ME BRAMANT;O 1711149ADALA: KE=ADIAN ;ANG M)NGKIN TER=ADI DAN APABILA TER=ADI MENG:AMBAT PENCAPAIAN T)=)AN> RISIKO TER=ADI PADA SEL)R): ANGGOTA ORGANISASI TER=ADI PADA SEL)R): PROSES TER=ADI 54 =AM SE:ARI TIDAK BERDIRI SENDIRI BERPOTENSI MER)GIKANRE?RES:MENT 1(1@106 SD 1@606)RISIKO?Mana(ementR).k Mana(ementS%S$EM DA&AM MA"A5EME" R%S%63R).k Mana(ement 7n)t)n#! !en(e,o,a R).)ko%nterna, A0')t !ara Mana*erSTR)KT)R ORGANISASI MANA=EMEN RISIKOMana'e&en!Mana3e BMana3e AR#s" Mana'e&en! )n#!In!ena- A*+#!PERAN RISK MANAGEMENT )NITMana'e&en!RM) Me-a"*"an se-**1 $%ses #s" &ana3e&en& RM) se(a'a# M%n#!%#n' a'en! Me-a"*"an se-**1 $%ses #s" &ana3e&en& &ana3e&en se(a'a# +a!a $%A#+e19OS S)DA: MENERAPKAN MR/PERAN & TANGG)NG =A