ANALISIS INTERNAL AUDIT TERHADAP PROSES PRODUKSI PADA UD. SARANA INTI PRIMA

Abstract

This research aims to determine the internal control system of the production process contained in UD. Sarana Inti Prima absence of internal audit division. This research is motivated because of the decline in production in January 2015. The data was collected using qualitative methods of data collection techniques: observation, interviews, documents, and triangulation. Based on the results of the study caused a decline in production due to the receipt of damaged logs and many reception log size of 15 to 18 cm. Internal control system UD. Sarana Inti Prima did not go well because there is no system of supervision applied to production and the absence of internal audit division within the company.