Analysis Of Internal Control System Over Merchandise Inventory At Suryamart Umsida

The times are growing as well as human habits in doing shopping to meet their needs every day, therefore the way of selling has also changed to be more sophisticated and easy and the products are more varied to meet the demands of customers. This study aims to determine whether the internal control of merchandise inventory contained in the Bussiness Center of Suryamart Umsida is in accordance with the 2013 COSO theory. The results of the study prove that the analysis of the internal control of merchandise inventory at the Suryamart Umsida is mostly in accordance with the five components of COSO 2013 namely the implementation of 58.90% with an indication that it is quite effective. Some parts of the five components that are mostly not in accordance with COSO 2013 are risk assessment, control activities..