Internal control activity is one of the important activities in the company because it represents the company’s control activities, especially the implementation of activities within the company. Therefore, if there is inappropriate management, then it will cause big loss for the company.
To avoid the possibility of deviation then it will be needed internal audit staffs which can assist the management for supervising the implementation of internal control within the company’s activities, especially activities that undertaken by the management, particularly about company’s management discipline.
In the implementation of management activities, was not just relying on policies and internal controls alone, but with the assistance from the internal auditors that can measure the extent of company’s management discipline so that the management can fix the weaknesses or deficiencies based on the reports. Internal audit is very important and must be needed in the large companies.