TECHNIQUE DOCUMENTATION AND INTERNAL CONTROL SYSTEMIN CASHEXPENDITURE IN INDUSTRIAL SYSTEMUPSTREAMOIL ANDGAS PT. PERTAMINA ENERGY HULU

Abstract

PT Pertamina Hulu Energi (PT PHE) has the activity of cash expenditure incurred in cash and checks. In the cash expenditure activity in general, the risk that the company has an impact on corporate losses. To determine the system of cash expenditure at PT Pertamina Hulu Energi done with documentation technique consisting of the Document Flow Chart and Data Flow Diagrams (DFD). Through this technique can be known documentation of the internal control system applied by the company. After analyzing, the system of cash expenditure at PT Pertamina Hulu Energi has conducted risk assessments and implementing appropriate control systems are well recommended by COSO.