Elisaputri, Rizkyka Ajeng (2025) Penggunaan Google Form Sebagai Alat Dokumentasi Penilaian Risiko Pengendalian Dalam Kertas Kerja Pemeriksaan Pada Kantor Akuntan Publik. Diploma thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This research was conducted in KAP Made Sudarma, Thomas & Dewi, which aims to analyses a deep understanding and documentation of internal controls, and to identify internal control risks in financial statements by communicating the identified results with management based on Auditing Standard 265 and Public Accountant Professional Standards (SPAP). It explores the use of Google Form as a documentation tool for internal control working papers, and identifies internal control risk assessment procedures for the company's financial statements. The research employed a descriptive analysis method with a qualitative approach, utilizing primary and secondary data. Primary data were collected through interviews, while secondary data involved gathering documents, observations, and direct documentation at KAP Made Sudarma, Thomas & Dewi, focusing on a case study of PT. X. The findings indicate that Google Form is highly effective in documenting the understanding of internal controls through structured questionnaires, assisting auditors in identifying deficiencies, significant deficiencies, and material weaknesses. The assessment of control risk, based on identified risk levels, classifies the risk into "low," "moderate," and "high" categories for accounts within the financial statements. Auditors can determine significant and risky accounts by applying professional skepticism and judgment, which then forms the basis for designing further audit procedures.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Rizkyka Ajeng Elisaputri |
| Date Deposited: | 18 Sep 2025 08:42 |
| Last Modified: | 18 Sep 2025 08:42 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13761 |
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