PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
Abstract: The current
business environment changes
rapidly. The company must
have a reliable
internal control system
in order to survive
and highly competitiveness. This
paper discusses about
the important role of internal control in Accounting Information
Systems. The study of literature is used in this paper. The author presents
five old papers as
an object of
it. The author
finds six important
role of Internal Control
System. The first
is giving a
great influenced on Accounting
Information Systems which
is computer-based, Internal Control Systems can prevent
excessive resources within the company, Creating accountability of
the financial reports,
increasing the credibility and
quality to the company, the management becomes easy to make the decision, and
preventing the fraud. Accounting Information Systems which is computer based
can’t do well without controlling from the management
Penulis: Khusnul Fu’ad
Kode Jurnal: jpakuntansidd150533
