KONTRIBUSI STRUKTUR PENGENDALIAN INTERN DALAM PENENTUAN LINGKUP AUDIT (Studi Pada Bawasda Kota Depok)

Abstract

This research was conducted with the aim to identify and prove the effect of simultaneous and partial characteristics of the preparation of the budget that includes: contribution to the control environment, risk assessment, control activities, information and communication, monitoring in determining the scope of audit Design used in this study is a survey method, survey methods included descriptive research. This study aims to describe and test the hypothesis of a causal relationship between independent variables and dependent variables, either simultaneously or partially. The results showed that: (a) Elements of the internal control structure that consists of the control environment, risk assessment, control activities, information and communication, monitoring of this joint has a contribution in determining the scope of the audit; (b) The elements of internal control consists of the control environment, risk assessment, as well as information and communication, individually marked regression coefficient is negative or has a negative relationship. The relationship between the internal control structure with the scope of the audit means that if the internal control structure that consists of the control environment, risk assessment. as well as information and communication in effective business units will not produce a broad scope of the audit.