Objectives and elements of internal auditing

The purpose of internal auditing

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

• 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.


• notify and if necessary correct the way it works to make it more effective and efficient.


• determine the level of truth of the accounting data are made and the effectiveness of internal procedures. 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 carry out on objects that allow the achievement of these goals, against:

• the amount of work, i.e. the number (quantity) of the results that have been


• is a process of implementation activities?


• quality of the work, namely the review of the quality of the results that have been


• employees, in this field then the goal is to know the seriousness, crafts and skills work.


• 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 implement efficiently or not.


• Goods supply, this concerns the purchase of objects of use and maintenance of the goods- just now inventory, would have done well in accordance with the provisions or not.


• work space, whether the work space is already laid out and utilize carefully or not.


• time, in terms of the target surveillance is whether time is use in any working time it for the benefit of the organization or not.


• working methods, which was target by this object is whether the methods of work apply by the leadership of the Organization has been implement by the operational authorities appropriately or not.

The elements of the Internal Control

The implementation of internal control is basically being a system rather than the overall supervision of the implementation, which is base on a formula-formula of internal control can be express that the elements of the internal control, the company implement the following:

• plan of organization


• Method and the provisions of the coordinate to be able to


• protect the property of the company.


• 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.


• Include people accounts that may be need to be able to describe well and observant property-property, debt, debt-income-income, cost of goods and the costs should be itemize so satisfying and useful for management in conducting surveillance operations of the company.


• carefully and briefly Outlines what has to be load in each account.


• Make the control accounts where necessary.