Evaluation on International Control of Procurement Fuction in PT. Pertamina (Persero)Refinery Unit IV
LUMENTUT, TORRO MOGOT BUSH ABRAHAM (Pembimbing: Sugiarto, Drs., M.Acc., M.B.A.), Sugiarto, Drs., M.Acc., M.B.A.
Procurement function in PT Pertamina (Persero) Refinery Unit IV is very important to support the operation of the company. In attempt to support the operation of company, it is necessity that procurement function in PT Pertamina (Persero) Refinery Unit IV has an adequate internal control.
This thesis is evaluating the internal control of procurement function in PT Pertamina (Persero) Refinery Unit IV. The evaluation of internal control is based on COSO 5 components of internal control, which is consisted of Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring, which information is obtained using observation, literature review, and discussion/interview.
The evaluation result is showing that procurement function in PT Pertamina (Persero) Refinery Unit IV is adequate. However, there are some improvements that may be important for the company to consider in attempt to have better internal control in procurement function.
Kata Kunci : internal control, COSO, procurement function, PT Pertamina (Persero) Refinery Unit IV
