analysis of the oversight of the internal control system over merchandise inventory at UD ASS: analysis of the oversight of the internal control system over merchandise inventory at UD ASS

analysis of the oversight of the internal control system over merchandise inventory at UD ASS

Abstract

This study aims to determine how internal control over the inventory of trade goods at UD Audyka Supply & Service (ASS) in the supervision section. The method used in this research is qualitative with a descriptive approach. The data sources used are primary data and secondary data collected using interview, observation and documentation techniques. In this study using the COSO analysis tool, namely supervision with data analysis techniques, namely collecting data, reducing data, presenting data and drawing conclusions. The results of this study indicate that the analysis of internal control over trade goods inventory at UD Audyka Supply & Service (ASS) has not gone well.