Internal Control Improvement for Creating Good Governance
Автор: I Wayan Prasada Bharaditya, I Made Sukarsa, Putu Wira Buana
Журнал: International Journal of Information Engineering and Electronic Business(IJIEEB) @ijieeb
Статья в выпуске: 3 vol.9, 2017 года.
Бесплатный доступ
Cooperative, which support the national economy of Indonesia, still has many problems. In 2015 the report by the Ministry of Cooperatives and SMEs shows many cooperatives are inactive because of having incompetence. Some issues such as the value of savings that do not fit between the cooperative and its customers, embezzlement of customer funds by parties who are not responsible, refunds troubled loans so that the cooperative suffered losses. These problems will be used as a critical point to do mapping with COBIT 5 framework. Based on the result of this mapping, it will be prepared internal control based on the framework of possible internal controls such as COBIT(Control Objective for Information & Related Technology), COSO(Committee of Sponsoring Organizations), ITIL(IT Infrastructure Library) and national regulations that are prevailing in Indonesia. Control is expected to discuss the internal problems that occurred in each business process that used in the cooperative.
Cooperative, Internal Control, Critical Points, COBIT, COSO, ITIL
Короткий адрес: https://sciup.org/15013506
IDR: 15013506
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