The Role of Internal Audit on Merchandise Inventory to Support the Effectiveness and Efficiency of Internal Control of Merchandise Inventory Based on COSO Framework on CV. Matahari Merah Surabaya

Kumalasari, Sisilia (2022) The Role of Internal Audit on Merchandise Inventory to Support the Effectiveness and Efficiency of Internal Control of Merchandise Inventory Based on COSO Framework on CV. Matahari Merah Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

CV Matahari Merah Surabaya is a company engaged in the textile trade. As a company engaged in trading, of course, merchandise inventory is one of the most valuable assets. Therefore, it is necessary to have an internal control system for monitoring tools so that errors or fraud do not occur. This research aims to determine whether the internal control over merchandise inventory at CV Matahari Merah Surabaya is effective and efficient in accordance with the COSO ERM Integrated Framework (The Committee of Sponsoring Organizations of Treadway Commission) components. This research was conducted because CV Matahari Merah Surabaya had problems related to internal control over merchandise inventory which caused a mismatch in the amount of merchandise inventory between physical and recording. This research was conducted at CV Matahari Merah having its address at Jl Gembong No 36-K, Kel. Kapasan, Kec. Simokerto, Surabaya City. This type of research is descriptive qualitative research. The sample in this study was taken from several employees of CV Matahari Merah, namely the head of the warehouse, stock administration staff, and head of accounting. Data collection techniques were carried out by means of observation, questionnaires, documentation and literature studies. The results of this study indicate that the internal control implemented by CV Matahari Merah is effective and efficient however, there are several things that are not in accordance with the eight components of the COSO ERM Integrated Framework. Keywords : Internal Audit, Internal Control, Inventory, Effective, Efficiency

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