Abstract of Analysis of IC in TA Management
Abstract of Analysis of IC in TA Management
ABSTRACT
This internship report discusses the structure and activities of internal control in
managing a trust account. PT PQR acting as an external finance and accounting
department of KKH “X”, should ensure the internal control applied in the client’s (KKH
“X”) trust account is sufficient and reliable. The reliability of control will ensure the
fulfillment of control objectives. KKH “X” as trustor and PT PQR as trustee have
implemented a structure of internal control and written in a SOP (Standard Operating
Procedures). This internal control’s structure can be compared to Internal Control
Framework from COSO. Each component of control activities in trust account
management is observed and analyzed. There is a sufficient internal control in managing
the trust account of KKH “X” by PT PQR.
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Universitas Indonesia