PERANCANGAN AUDIT BERBASIS RISIKO TERHADAP DIVISI PRODUKSI
PADA CV. BINTANG MUTIARA GEMILANG DI MOJOKERTO
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Institusion
Universitas Katolik Darma Cendika
Author
Susanto, Marta Erlina
Subject
HG Finance
Datestamp
2020-04-20 07:07:33
Abstract :
The current selling price of the goods is strongly influenced by the factory's cost of production, if the cost of production increases then the selling price of the product will increase as well. In the implementation of the production process is declared very important and affect the selling price of the product, though on a small scale or large scale. At CV. BintangMutiaraGemilang, which produces and sells marble, has a high risk in the production process, is high due to affect the cost of goods sold. A risk-based audit can minimize the occurrence of risks or prevent an increased risk in the production process. This research is included in qualitative research, with object of research on Risk-Based Audit Design to Production Division at CV. BintangMutiaraGemilang in Mojokerto. The data analysis techniques are: Identify risks that arise in the production process, Identify costs arising from production errors, identify the cause of the risks, develop the design of controls on the ABR in the production division and make a conclusion. In this research, the design of risk-based audit is designed in the form of organizational structure, making Standard Operational Procedures, Classifying risk based on its level, making audit program and control according to those risks.
The current selling price of the goods is strongly influenced by the factory's cost of production, if the cost of production increases then the selling price of the product will increase as well. In the implementation of the production process is declared very important and affect the selling price of the product, though on a small scale or large scale. At CV. BintangMutiaraGemilang, which produces and sells marble, has a high risk in the production process, is high due to affect the cost of goods sold. A risk-based audit can minimize the occurrence of risks or prevent an increased risk in the production process. This research is included in qualitative research, with object of research on Risk-Based Audit Design to Production Division at CV. BintangMutiaraGemilang in Mojokerto. The data analysis techniques are: Identify risks that arise in the production process, Identify costs arising from production errors, identify the cause of the risks, develop the design of controls on the ABR in the production division and make a conclusion. In this research, the design of risk-based audit is designed in the form of organizational structure, making Standard Operational Procedures, Classifying risk based on its level, making audit program and control according to those risks.
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