PENDEKATAN COMMITTEE OF SPONSORING OF TREADWAY COMMISION (COSO) PADA PT Z

Abstract

In the midst of the increasingly rapid development of the era of globalization, every company is asked to be able to manage their inventory as well as possible. Inventory management that  both have an effect on cost effectiveness, so that companies are able to compete in terms of price.  This research was conducted with the aim of knowing the internal control system  inventory using COSO at PT Z. This COSO approach is one of the tools which can be used to determine the effectiveness of the internal control system in  supply. The implementation of COSO carried out by PT Z showed quite effective results, seen from the results of the questionnaire data distributed to the employees of the inventory section. Effectiveness  internal control is measured based on the five indicators used, namely  control environment, risk assessment, control activities, information and communication  and monitoring. With these results it can be said that the application of control  The internal inventory at PT Z must be further improved so that every existing goal  can be achieved.