摘要:Balanced scorecard is a management concept introduced by Robert S Kaplan asthe development of the concept of performance measurement, which measuresperformance based on four companies. The approach is based on fourperspectives, namely finance, customer, internal business processes, andlearning and development. The merger between balanced scorecard and internalcontrol systems are expected to make the company run well and to avoidirregularities and fraud that could hurt the company. To find out whether thebalanced scorecard can be used as measuring instrument and equipment in theinternal control of the company, the writer uses data in the form of financialstatements of the balance sheet and income statement of the company, whilealso distributing the calculations and questionnaires to the entire area. Theanalysis conducted generally indicates that the performance measurement andinternal control using the Balanced Scorecard it means all components of theinternal control system has been efficiently and effectively utilized.