Abstract:
This research discusses about evaluation of the implementation of internal
control in the accounting system for purchasing raw materials at PT PPP
following the five components of internal control according to The Treadway
Commission Sponsoring Organizations Committee (COSO). There are five
components of internal control according to The COSO, namely the Controlling
Environment, Expenditure, Monitoring, Information and Communication, and
Supervision. The author uses qualitative research with descriptive research. Data
collected for this research uses related field research methods, discusses ongoing
company operations, and objects used that support related activities. The results
showed how the implementation of internal control in the component of the
Control Environment, Risk Assessment, Information and Communication, and
Oversight was appropriate and the control activities component was not following
the principles of COSO. This greatly reduces the security of company documents.
