Abstract :

Internal control implementation of PT Alcomex Indo, a manufacturing company focused on aluminum extrusion based on COSO ERM perspective. This research conclude that the internal control of objective settings in the expenditure cycle is not fully implemented and stated that there is no budgeting system which resulted in the lack of performance evaluation in the expenditure cycle.

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Keywords :

COSO ERM, Expenditure Cycle, Manufacture, Production Cycle, Revenue Cycle.

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References :

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