Objectives and elements of internal auditing

1. The purpose of internal auditing

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 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  a process of implementation activities.
2. Quality of the work, namely the review of the causality of the results that have been achieved.
3. Employees, in this field then the goal is to know the seriousness, crafts and skills work.
4. Money i.e., where this 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. Goods supply, this concerns the purchase of objects of use and maintenance of the goods-just like that 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. Time, in terms of the targeted surveillance is whether time is used in any working time it for the benefit of the organization or not.
8. Working methods, which was targeted by this object is whether 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 expressed that the elements of the internal control, the company implemented the following:

1. Plan of organization
2. Method and the provisions of the coordinated to be able to
3. Protect the property of the company.
4. Personnel.
5. Customs (practice).

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

1. Help facilitate the preparation of financial reports and other reports with economically.
2. Include people accounts that may be needed to be able to describe well and observant property-property, debt, debt-income-income, cost of goods and the costs should be itemized so satisfying and useful for management in conducting surveillance operations of the company.
3. carefully and briefly Outlines what has to be loaded in each account.
4. Make the control accounts where necessary.