Penilaian Atas Struktur Pengendalian Internal Pada Rumah Sakit Pertamina Plaju dalam Hubungannya dengan Pemeriksaan Akuntan Publik

Abstract

This research was carried out to find out how the internal controlling was implemented at Rumah Sakit Pertamina Plaju (RSPPlj). This qualitative descriptive research used primary and secondary data obtained from interview, observation, and documentation. This research used COSO internal controlling theory. It was found that the hospital went well, and yet still had weaknesses, therefore it needs to improve so that the internal controlling become better.