√ 15 Definition of Internal Control System According to Experts
15 Definition of Internal Control System According to Experts – In this discussion we will explain about the Internal Control System. This discussion is based on expert statements which have been summarized from several sources.
15 Definition of Internal Control System According to Experts
For more details, please see the review below carefully.
Definition of Internal Control System According to Experts
The following is a definition of internal control system control according to experts, see the reviews.
1. Mulyadi (2013:164)
The definition of internal control according to Mulyadi includes the organizational structure, methods and measures that are coordinated for maintain organizational assets, check the accuracy and reliability of accounting data, encourage efficiency and encourage policy compliance management.
2. Ardiyos in Tuty (2012:11)
The definition of internal control according to Ardiyos is:
- Internal control is a system that is arranged in such a way that one part will automatically supervise another part.
- Internal control is a truth test that is carried out by matching various numbers and transactions carried out by different officers.
3. Herry (2013:159)
The definition of internal control according to Hery is a set of policies and procedures to protect company assets or assets from all forms of misuse, ensuring the availability of accurate company accounting information, and ensuring that all legal/statutory provisions (regulations) and management policies have been complied with or implemented properly by all employees company.
4. Valery G. Kumaat (2011:15)
The definition of internal control according to Valery G. Kumaat is a way to direct, monitor and measure the resources of an organization. It plays an important role in preventing and detecting fraud and protecting resources organization whether tangible or intangible (such as reputation or intellectual property rights such as brands trade).
5. COSO (Committee of Sponsoring Organizations) from the Treadway Commission in Azhar Susanto (2013:95)
The definition of internal control according to COSO is a process that is influenced by the board of directors, management and employees that is designed to provide convincing guarantees that organizational goals will be achieved through: efficiency and effectiveness of operations, presentation of financial reports that can be trusted, compliance with applicable laws and regulations.
6. Krismiaji (2010:218)
The definition of internal control according to Krismiaji is an organizational plan and methods used to maintain or protect assets and produce accurate and reliable information.
7. Amin Widjaja Tunggal (2010:195)
The definition of internal control according to Amin Widjaja Tunggal is a process carried out by the Board of Commissioners, Management, other Personal entities that is designed to provide confidence regarding the achievement of the following three classes of objectives: (a) reliability of financial reporting (b) Effectiveness and efficiency of operations, and (c) Compliance with applicable laws and regulations apply.
8. James Hall (2011:180)
The definition of making and maintaining an internal control system according to James Hall is an important management obligation. A fundamental aspect of management's information responsibility is to provide reasonable assurance to shareholders that the company is well controlled. In addition, management is responsible for providing shareholders and investors with reliable and timely financial information.
9. Nugroho Widjayanto (1985:4)
The definition of internal control according to Nugroho Widjayanto is a system that is intertwined in an organization with apply various methods and methods or other benchmarks with the aim that activities go according to what is outlined.
10. Romney and Steinbart (2003)
The definition of internal control according to Romney and Steinbart is internal control is the plan of organizations and the method of business use to safeguard assets, provide accurate and reliable information, promote and improve operational efficiency and encourage adherence to prescribe managerial policies
11. AICPA (American Institute of Certified Public Accountants)
The definition of internal control according to AICPA includes the organizational structure, all coordinated methods and provisions adopted within the company to protect assets, coordinated adopted within the company to protect assets, check accuracy, and how far accounting data can be trusted to increase business efficiency and encourage adherence to company policies that have been applied.
12. Niswonger Warren Reeve Fees (2000:183)
The definition of internal control according to Niswonger Warren Reeve Fees is the policies and procedures that protect assets from misuse, ensuring that business information is accurate, and ensuring that laws and regulations are complied with as appropriate should.
13. Zaki Baridwan (1998:97)
The definition of internal control in the meaning of semput according to Zaki Baridwan is checking the totals, both cross-footing and footing. In a broad sense, internal control does not only include checking work but also includes all the tools used by management to carry out supervision.
14. Alvin A. Ares and James K. Loebecke in the book Auditing An Integrated Approach (2000:315)
The definition of internal control according to Alvin A. Ares and James K. Loebecke's internal control is a process designed to provide reasonable insurance for the achievement of management objectives in the following categories: (a) Reliability of financial reporting, (b) Effectiveness and efficiency of operations, (c) Compliance with applicable laws and regulation
15. Boynton, Johnson, Kell (2003:373)
The definition of internal control according to Boynton, Johnson, Kell is a process, which is carried out by the board of directors, management, and other personnel within an entity, designed to provide reasonable assurance regarding the achievement of objectives within the category following:
- Reliability of financial reporting
- Compliance with applicable laws and regulations
- Operational effectiveness and efficiency
Thus has been explained about 15 Definition of Internal Control System According to Experts, hopefully can add to your insight and knowledge. Thank you for visiting and don't forget to read other articles.
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