PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS PADA PT. BANK RAKYAT INDONESIA CABANG BANDUNG

Cash, as one of the assets of company, is too often to be a target of

exploitation. This is because the nature of cashes either in form of moneys or in

form of securities that are very liquid, so that they are easily manipulated. To

maintain liquidity so that there would be no abuse in the use of cash at company,

it needs a means that can help the company’s management. The means applied is

internal control, particularly internal cash control.

According to the research results, internal cash control was conducted

appropriately and adequately, and the objectives of the internal cash control were

accomplished. Implementation of internal audit on the effectiveness of internal

cash control was conducted adequately. Internal control on cash was applied

effectively. The role of internal audit in improving the effectiveness of internal

cash control was very closely related.

The research method used was descriptive-analytical. The population of

research was the employees of PT. Bank Rakyat Indonesia, Bandung Branch. The

sample consisted of 15 people. The statistic test tool used was rank spearman

correlation analysis.

The closeness level of relationship of the internal cash audit in improving

the effectiveness of cash control was 0,869, meaning that the closeness level of

relationship was very close (very reliable). The extent of role of internal audit in

improving the effectiveness of cash control was 75,52 %, the remaining 24,48 %

being influenced by other factors such as corporate policies. The hypothesis test

of t count was 6,326, t table value was 2,160, thus Ho was rejected and H1 was

accepted.