Institutional Repository | Satya Wacana Christian University: Audit Internal Sistem Pelayanan Distribusi Pos Express:Studi Kasus pada Kantor Pos Semarang 50000

ABSTRACT
The aims of this research are to determine the activities of the internal control
system of Pos Express distribution service, and internal audit process in
Semarang 50000 Post Office by Satuan Pengawas Internal (SPI) or Internal Audit
Unit (IAU) Area VI Semarang. The analysis of the control elements based on
COSO that is supported by the steps of internal audit process is used to know the
problems in distribution service process of Pos Express. The findings of this
research indicate that the whole of distribution service process of Pos Express has
been implemented in accordance with the policies and regulations. However,
there are still several issues that need to fixed in the implementation of internal
control activities and internal audit services related to the distribution system of
Pos Express.
Keywords: Internal Audit, Compliance Audit,COSO, Satuan Pengawas Internal
(Internal Audit Unit)

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SARIPATI
Penelitian ini bertujuan untuk mengetahui aktivitas pengendalian internal dalam
sistem pelayanan distribusi Pos Express, serta proses pelaksanaan audit internal
pada Kantor Pos Semarang 50000 oleh Satuan Pengawas Internal (SPI) Area VI

Semarang. Analisis unsur-unsur pengendalian berdasarkan COSO yang didukung
dengan tahapan pelaksanaan audit internal digunakan untuk mengetahui masalah masalah pada proses pelayanan distribusi Pos Express. Temuan pada penelitian ini
menunjukkan bahwa proses pelayanan distribusi Pos Express secara keseluruhan
telah dilaksanakan sesuai dengan kebijakan dan peraturan yang berlaku. Akan
tetapi masih terdapat beberapa masalah yang perlu diperbaiki dalam pelaksanaan
aktivitas pengendalian internal dan audit internal terkait dengan sistem pelayanan
distribusi Pos Express.
Kata kunci: Audit Internal, Audit Kepatuhan, COSO, Satuan Pengawas Internal.

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