The document discusses concepts related to internal controls, including: 1. Internal controls have four main objectives: maintaining assets, ensuring accurate records, encouraging efficiency, and measuring compliance. 2. Internal control models focus on prevention, inspection, and refinement to detect and address errors. 3. The key components of internal controls are the control environment, risk assessment, information/communication, monitoring, and control activities.

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DATA STRUCTURE
NURSALEHA
Program Studi S1 Sistem Informasi
Fakultas Sains dan Teknologi
Universitas Islam Negeri Sultan Syarif Kasim Riau
http://sif.uin-suska.ac.id/
http://fst.uin-suska.ac.id/
http://www.uin-suska.ac.id/

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The majority of business sales are made
on credit and involve tasks such as preparing sales
orders, lending, shipping products (or providing
services) to customers, billing customers and
accounting records (receivables, inventories,
expenses and sales). For credit sales, there is a
period of time (day or week) between sales and
cash receipts. The processing of cash receipts
includes cash collection, cash deposit at the bank
and recording of these events in the account
(accounts receivable).
A. Introduction

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Diagarm currents (DFD data flow diagrams) use symbols to
present entities, processes, data flows and storage of data
related to a system. Entities in DFD are external objects that
are modeled. DFD is used to present the system in several
levels of detail from very common to very detailed. DFD is
widely used by system analysts to represent logical elements
of the system. ? The process in a DFD should be named with a
descriptive verb, eg send an item, update a record, or accept
customer orders. These process items may not be represented
by nouns such as warehouses, accounts receivable
departments or sales departments.
B. Data Flow Diagram

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• A subscriber will place an order. The order from the customer
will be submitted to the sales department for approval.?On the
sales department, the record of the customer credit will be seen
and observed.?After observing the customer credit data the
sales department will approve if the customer credit is not
having problems before.?Barang will be removed from the
warehouse by shipping logistics and instantly shipping
customer by including order slip. ? The shipping section will
inform the billing department that the goods have been
shipped.?The billing section will record the data to prepare
accounts receivable and make a record of the customer's
receivable.?The billing department will collect the receivable
to the customer if the receivable period has matured? And so
on if a new order occurs by customers.

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Accounting records in computer-based systems are
presented in 4 different file types:
1. Master File? In general the master file contains account
data. The general ledger and subsidiary ledger are examples of
the master file. The value of the data in the master file is
updated from the transaction.?
2. Transaction Files? A transaction file is a temporary file that
stores transaction records that are used to modify or update
data in the master file.?
3. Reference File? Used as a standard for processing
transactions.?
4. Archive File? Contains past transaction records that are
retained for future reference.
C . Computer Based
Systems

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Symbols for System Flow Chart.
Salinan fisik Alat input/output
terminal
(dokumen sumber dan out put)
Aliran proses
proses komputer
(program yang berjalan)
koneksi real-time
(online)
Akses langsung ke alat
penimpanan(paket disket)
Pita magnetis
(alat penyimpaman berurutan) perangkat tampilan
vidio

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• The administration staff of the sales department receive customer
orders via mail and enter information into the computer's internal
computer-connected computer department. Initial customer
orders are stored in the sales department. Facts 2,3 and 4 relate to
activities that appear in the department of computer operations.
• The computer program edits the transaction, checks the customer
credit by referring to the credit history file, and produces a
transaction file of the sales order.
• The sales order transaction file is then processed with an updated
program that records the transaction to the accounts receivable
and inventory files.
• The updated program produces three copies of sales order paper.
Copy 1 for warehouse, 2 and 3 copies for shipping department.
• The warehouse administration staff takes the product on the shelf,
records the items in the stock records, and sends the product and
copy 1 to the shipping department.
• the shipping department receives a copy of 1 and goods from the
warehouse, attaching a copy 1 as a packing slip.and sending the
item to the customer. Eventually the staff kept copies 2 and 3 in
the delivery department files.

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To show the preparation of the
document flowchart, assume an auditor
needs to create a sales order system
flowchart to evaluate internal controls
and procedures. The auditor will start by
interviewing the individuals involved in
the sales order process to determine
what they are doing. The goal here is to
show the flow chart design. So, to clarify
it, the facts of the system are made
simply.
D . Computer Based
Chart

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Symbols For Document Flow Chart
Terminal yang menunjukan Total Batch yang
dihitung
sumber atau tujuan dokumen
Dan laporan
Dokumen sumber atau laporan Konektor Intra
halaman
Operasi manual Konektor Antar
Hlaman
fiel untuk menyimpan
dokumen sumber atau laporan Deskripsi Proses
atau komentar
catatan akuntansi(jurnal
,register,log buku besar Garis Alir
dokumen

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• The administrative staff of the sales department receives
customer orders by mail and prepares four copies of sales orders
• Copies 1 of the sales order are sent to the credit department for
approval. All three other copies and original customer order
orders are kept pending credit approval.
• The administration staff of the credit department validates the
customer's order data by considering the credit record held in
the credit department. The staff signs a copy of 1 to show
approval and returns to the sales administration staff.
• When the sales administration staff receives a credit approval, it
stores a copy of one of the customer orders in the department
file. The staff then sends 2 copies to the warehouse, while the 3
and 4 copies to the shipping department.
• The warehouse staff takes the product on the shelf, records the
transfer in stock records, and sends the product and copy 2 to
the shipping department
• The shipping department receives 2 copies and items from the
warehouse, attaching a 2nd copy as a packing slip and shipping
the goods to the customer and the latter keeps 2 and 4 copies in
the delivery department file.

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The control system consists of
various policies, practices and
procedures that have 4 objectives:
1. Maintain the assets of the company
2. Ensure the accuracy and reliability of
records and accounting information.
3. Encourage efficiency in company
operations.
4. Measuring compliance with policies
and procedures established by the
management.
E. Concept of Internal
Control

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Internal control model for detection-fixes.
• Preventive control is a passive technique
designed to reduce the frequency of
occurrence of undesirable events.
• Inspection control is a range of tools,
techniques and procedures designed to
identify and address unwanted events and
escape preventive controls.
• Refinement control is an action taken to
reverse the effects of previously detected
errors.

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Components of Internal Control
1. Control Environment The control environment
determines the direction of the company and influences
management and employee control awareness. Important
elements of the control environment:
- Integrity and value of management ethics
- organizational structure
- involvement of the board of commissioners & audit
committee if any?
- Philosophy of management and operational cycle?
- procedures for the delegation of responsibilities and
authority. assess performance
-external influences, such as checks by government
agencies
-the policies and practices of companies in managing
human resources

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2.Penilain Risk
Companies should conduct risk assessments to
identify, analyze, and manage the risks associated with
various conditions.
3. Information and Communication
The accounting information system consists of various
records and methods used to perform, identify,
analyze, classify, and record company transactions and
to calculate the various related assets and liabilities in
it.
4. Supervision
Is a process that allows the quality of the design of
internal controls and operations run.
5. Control Activities
These are the policies and procedures used to ensure
that the actions taken for the company's risks have
been identified.