Analysis of COSO-Based Internal Control in the Management of School Operational Assistance Funds X

This study aims to analyze the implementation of internal control in the management of BOS X funds based on the five components of COSO internal control. As well as providing recommendations for corrective actions for control gaps. This research takes school X as the object of research. This type of research is qualitative with a descriptive analysis approach. The data sources used are primary and secondary data with interview and documentation methods. The results of this study show that internal control in the management of BOS funds has been running in accordance with the technical guidelines for the management of BOS funds. Although there are some internal control principles that are not in accordance with the COSO components.