Year: 2024
Type: article
Abstract: This study aims to evaluate internal control in the management of firearms warehouses at the head office of XYZ agency. This evaluation is important because of the risk of misuse of firearms and audit findings related to differences in recording firearms at the XYZ Agency which indicate internal control deficiencies. Through a qualitative method with a case study approach, this research focuses on analyzing internal control deficiencies. Data were obtained from interviews, observations, and document reviews. The data analysis technique uses content analysis with the basis of evaluation referring to the Internal Control Integrated Framework COSO 2013, specifically the components of risk assessment and control activities. The results showed that there were internal control deficiencies in the procedures established for the management of firearms warehouses. This study provides recommendations in order to improve internal control efforts in the management of firearms warehouses at the head office of the XYZ agency and can be a reference for agencies with similar authority.
Source: E-Jurnal Akuntansi
Institution: University of Indonesia
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4406320031