The Effect of Internal Audit of Cash Disbursements on Internal Control of Cash Disbursements
Study At One of The Companies in The Field of Broiler Farming in Bandung
DOI:
https://doi.org/10.55208/aj.v3i2.69Keywords:
Internal Audit of Cash Disbursements, Internal Control of Cash DisbursementsAbstract
The present research investigates the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within a poultry farming enterprise in Bandung. This study aims to examine and assess the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within the broiler chicken farming industry.
The research methodology employed in this study is quantitative, involving gathering data through the distribution of questionnaires and subsequent statistical analysis. The study population comprises personnel engaged in the organization's financial operations and internal control procedures.
The study's results suggest that Internal Cash Audit remarkably affects the Internal Control of Cash Expenditure. By conducting a comprehensive analysis of cash expenditure transactions and associated documentation, internal auditors can detect any discrepancies or irregularities that could potentially jeopardize the organization. Furthermore, the research emphasizes the significance of deploying efficient internal control mechanisms to guarantee precise and regulated cash outflows.
The findings of this study enhance comprehension of the correlation between Internal Cash Audit and the Internal Control of Cash Expenditure within the distinct setting of the poultry farming sector. The study's results may guide the organization's leadership in enhancing its internal control mechanisms and maximizing the efficiency of its Internal Cash Audit procedures.
References
Betti, N., Sarens, G., & Poncin, I. (2021). Effects of digitalisation of organisations on internal audit activities and practices. Managerial Auditing Journal, 36(6), 872–888. https://doi.org/10.1108/MAJ-08-2020-2792
Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2018). The Value to Management of Using the Internal Audit Function as a Management Training Ground. Accounting Horizons, 32(2), 121–140. https://doi.org/10.2308/acch-52046
Chang, Y.-T., Chen, H., Cheng, R. K., & Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting & Economics, 15(1), 1–19. https://doi.org/10.1016/j.jcae.2018.11.002
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness. Managerial Auditing Journal, 33(1), 90–114. https://doi.org/10.1108/MAJ-05-2017-1558
Erick, E., Damayanti, I., Endah Kumalasari, R., & Jannah, A. (2022). Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang. Acman: Accounting and Management Journal, 2(1), 31–41. https://doi.org/10.55208/aj.v2i1.33
Khairunisa, H., Yusup, M., Sholihah, S., & Ramdani, A. (2023). Internal Audit Effect on Inventory Control. Acman: Accounting and Management Journal, 3(1), 49–54. https://doi.org/10.55208/aj.v3i1.60
Muhamad, G., Juhara, D., Jannah, A., & Ramdhani, A. (2021). Pengaruh Sistem Informasi Akuntansi Penerimaan Kas Terhadap Pengendalian Intern Penerimaan Kas. Acman: Accounting and Management Journal, 1(2), 97–103. https://doi.org/10.55208/aj.v1i2.24
Prawiranegara, G. P. (2023). Influence of Auditor Competence, Independence, and Ethics on Audit Quality. Jurnal Ekonomi, Bisnis & Entrepreneurship, 17(1), 130–139. https://doi.org/10.55208/jebe.v17i1.360
Roussy, M., & Perron, A. (2018). New Perspectives in Internal Audit Research: A Structured Literature Review. Accounting Perspectives, 17(3), 345–385. https://doi.org/10.1111/1911-3838.12180
Septiani, A., Yusup, M., Suzanto, B., & Komara, A. T. (2020). PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP PENGENDALIAN INTERNAL PENGGAJIAN (STUDI PADA SALAH SATU PERUSAHAAN DISTRIBUTOR SPARE PART SEPEDA MOTOR). Majalah Bisnis & IPTEK, 14(1), 39–45. https://doi.org/10.55208/bistek.v14i1.223
Taufik, M., & Dianita, M. (2020). Effect of Internal Audit Against Fraud Prevention. Jurnal Ekonomi, Bisnis & Entrepreneurship, 14(2), 62–71. https://doi.org/10.55208/jebe.v14i2.206
Turetken, O., Jethefer, S., & Ozkan, B. (2019). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238–271. https://doi.org/10.1108/MAJ-08-2018-1980
Yassin, N. A., Suzanto, B., Nurdiansyah, H., & Rusjiana, J. (2021). Pengaruh Sistem Informasi Akuntansi Penjualan Kredit Terhadap Pengendalian Internal Penjualan Kredit. Acman: Accounting and Management Journal, 1(2), 67–73. https://doi.org/10.55208/aj.v1i2.21
Yusup, M., & Juhara, D. (2020). Influence of Internal Audit On the Quality of Financial Statements. Jurnal Ekonomi, Bisnis & Entrepreneurship, 14(2), 56–61. https://doi.org/10.55208/jebe.v14i2.205
Downloads
Additional Files
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
