Elements and Objectives of Internal Control

A Internal Control System is important for every organization, for an efficient management as ... and methods to help the company in reaching its ultimate objective.

1. The objectives of Internal Control

In general all the activities in the supervision is carried out to achieve the goal as planned earlier. So it is with the goal of running the internal control, Internal control objectives, as follows:

1. Assist management in the implementation of the company's administration in an effective and efficient in carrying out the procedure to determine the wisdom of the work of the organization.
2. Notify and if necessary correct the way it works to make it more effective and efficient.
3. Determine the level of truth of the accounting data are made and the effectiveness of internal procedures.
4. The determine to to what extent protection, logging, and monitoring against the richness of the organization that may be able to cause the theft.

To achieve this goal, then the internal control carried out on objects that allow the achievement of these goals, against:

1. The amount of work, i.e. the number (quantity) of the results that have been achieved in the process of implementation of the activities.
2. Quality of the work, namely the review of the causality of the results that have been achieved.
3. Employees, in this field the objective is to know the seriousness, crafts and skills work.
4. Money that is, where the object is very important and the target control is whether the use of that money is legitimate and has been implemented efficiently or not.
5. The supply of goods, the object it concerns the purchase of the use and maintenance of just like that goods inventory, would have done well in accordance with the provisions or not.
6. Work space, whether the workspace is already laid out and utilized carefully or not.
7. This, in terms of Time then that was the target of surveillance is whether time is used in any working time it for the benefit of the organization or not.
8. Methods of work, which was to become the target of this is whether the object with the methods of work applied by the leadership of the Organization has been implemented by the operational authorities appropriately or not.

2. The elements of the Internal Control

The implementation of internal control is basically is a system rather than the overall supervision of the implementation, which is based on a formula-formula of internal control can be put forward that the elements of internal control, which the company implemented the following:

1. Plans of the Organization
2. Method and the coordinated provisions to protect the property of the company.
3. Personnel.
4. Customs (practice).

With respect to the account, then good should be able to meet the things, as follows:

• Help facilitate the preparation of financial reports and other reports with economically.
• Includes accounts that may be needed to describe well and observant property-property, debt, debt-income-income, cost of goods and the costs should be itemized so satisfying and useful to management in the to conduct surveillance operations and the use of finances.
• Carefully and briefly Outlines what has to be loaded in each account.