ANALISIS SISTEM PENGENDALIAN INTERNAL SEBAGAI DASAR PEMBUATAN PROGRAM AUDIT MANAJEMEN PERSEDIAAN DEPARTEMEN LOSS PREVENTION HYPERMART CITO
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Nowadays, the retail industry is facing difficult condition compared to the last few years. The resource management of the company must be done smarter and the designated usage must be assured clearly so that it doesn’t cause losses to the company. Hypermart is a company that has a retail industry business in the fast moving consumer goods. The problem that Hypermart faced was the amount of inventory shrinkage that is quite high in the last three years. The Loss Prevention Departement is a department in every Hypermart stores that has tasks to overcome that shrinkage. The internal control system analysis is needed in order to know the various problems that Hypermart stores face. This analysis will analyze the role of the Loss Prevention Departement and what problems that this department has according to the control activities element of the COSO internal control system standard. The audit management program for the Loss Prevention Departement is based on the problems they have. This research is a qualitative research and an applied research. The result of this research is the internal control system analysis and the management audit for the weaknesses that was presented on that analysis. From the main cycles of the Loss Prevention Departement was founded the varous internal control system problems. From that analysis on the control activities element of the COSO standard was discovered weaknesses in the segregation of duties, authorization, documents and records, physical control and independent checks. The management audit program is also made to ensure that the activities that has done in accordance to be maintained in the coming years.