Abstract:
Sales is one of the most important activities for every company. As well as
internal control in a company, it is an important thing that a company must have.
In a company also need a SOP it is useful to protect employees in carrying out
their work. This research is a qualitative study with the methods of collecting,
processing, refining and evaluating data used based on the type of evidence
approach in the audit of questions (interviews), observations that include
observations or work activities related to the process and documentation of sales
activities by comparing the situation that occurs in the field with the situation. The
result of the thesis is based on observations seen the absence of abuse of the sales
procedures that could harm the company. For This weakness, researchers
recommend that the company should make a standard SOP for sales, provide
training, and give strict sanctions if there is a violation of the rules, and give
understanding to the customers who follow the blame rules that can harm the
company.
