| Summary: | The objective from this study is evaluate internal control system of inventory in
Pamella 1 Supermarket. It�s evaluate with 2 methodes, the cyclus approach and COSO.
The cyclus approach use to see correctly the proses happened and the COSO will be
evaluate in 5 ways, it�s call 5 components COSO, there are: control environment, risk
assessment, control activities, information and communication, monitoring.
This study is a qualitatif research with case study approach. Data which
are used in this study are primary and secondary data. Evaluation do from that
data,to find the strenght and weekness from the system and to give some
suggestion to build the better inventory internal control system.
Generally, internal control system of inventory in Pamella 1 Supermarket
is good enough. Even there are some system need to upgrade more. The company
have to evaluate internal control system because the retail industry have many
aggressive competitor and Pamella has alot of loyal employee to support that
evaluation.
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