标题：EVALUATION OF AUDIT OPERATIONAL FUNCTION OF SALES FOR ASSESSING THE LEVEL OF EFFICIENCY AND EFFECTIVENESS OF THE FUNCTION OF SALES ON PT.INDOGRAVURE IN JAKARTA.
摘要：Operational audit can not be separated with a system of internal control. Internalcontrol system is an internal part of a good system, in which includes anorganizational structure that separates the duties and functional responsibilities,authority systems and procedures are good, there is a healthy practice incarrying out tasks in the organization and the existence of a skilled employeewho works in accordance with its responsibilities. Sound internal control systemwill reduce waste, fraud and inefficiency and ineffectiveness, and accountingdata can be trusted, obeyed and implemented policies encouraging enterpriseand improving efficiency. Internal control system is scheduled to remain andaffect all corporate activities. To determine whether the activities undertaken bythe company's sales has been quite efficient and effective, it needs to beoperational audit. Meruoakan operational audit is not the final destination, butrather an indispensable part of a control system, whose purpose is to revealdeviations from the conventional standards and violations of the principles oflegality, efficiency, effectiveness and efficiency of resources management. Inopersioal audit, which also include the entire audit aimed to assess, evaluate, andimprove the efficiency and effectiveness of operational activities. It is desirableand should obtained oelh management is an audit program that can help solveproblems and improve the effectiveness, efficiency and overall companycompetitiveness.Implementation of Operational audit on PT.Inogravure byconsidering the implementation of tests carried out since the preparation of theconsolidated results of the examination, has generally been in accordance withauditing standards established by the Indonesia Institute of Accountants andoperational examination norms in particular.
