Functions And Responsibilities of Internal Auditors in Sales Examination at Pt. Plantation Nusantara Iv Medan

Abstract

This study aims to find out how the functions and responsibilities of the internal auditor in examining sales at PT. Nusantara Plantation IV Medan. Whether the inspection carried out is running well or not. From this research it was also made to find out the functions and responsibilities of the internal auditor in carrying out sales monitoring activities at PT. Nusantara Plantation IV Medan. As it is known that sales activity is very important for the survival of the company, it is necessary to supervise the sales internal control system.

This type of research is a qualitative research with a descriptive approach method, namely by describing the characteristics and actual conditions of the research object and compared with the literature and analyzed and then described in detail to find a solution. This study uses primary and secondary data sources obtained from research objects at PT. Perkebunan Nusantara IV Medan through interview and documentation data collection techniques. The results of this study can be seen that the functions and responsibilities of the internal auditors have been going well but weaknesses (deficiencies) were found in the inspection which had an impact on the monitoring activities carried out by the internal auditors.