Verifikasi Dokumen sebagai Salah Satu Penguatan Pengendalian Internal di PT. Igasar
DOI:
https://doi.org/10.23969/jp.v11i02.45286Keywords:
Document verification, internal controls, internal audit, digitization at PT. IgasarAbstract
This study aims to analyze the role of document verification in strengthening internal controls at PT. Igasar, a subsidiary of PT Semen Padang (Semen Indonesia Group). The methodology employed is a qualitative descriptive approach using a case study, supported by academic literature on internal audit, document verification, and report digitization. The results of the study indicate that document verification at PT. Igasar plays a crucial role in maintaining transaction accuracy, reducing the risk of fraud, and enhancing the transparency of financial reports. However, challenges remain, including the high volume of documents and the risk of verification delays. The recommended solution is the implementation of a document digitization system through an ERP program that integrates systems across units. Through the implementation of this strategy, corporate governance can be strengthened and accountability improved.
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