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1. Dian Indri, SE., M.Si
The Behavioral
Dimensions of Internal
Control
Chapter 13

2. Dian Indri, SE., M.Si
Control System
Accounting Control
Protect assets and financial reliability
Administrative Control
Operation efficiency and managerial rules
Audit Control

3. Dian Indri, SE., M.Si
Internal Control
Subject 

Auditor
Internal control system evaluation
Audit procedure determination
Manager
Responsible to  develop and maintain internal control
system effectively

4. Dian Indri, SE., M.Si
Auditor
Safeguarding asset
Guarantee the reliability of financial reporting
A good internal control means a good management control?
Behavior
Feedback
Evaluation  make it better
Goal Congruent
Feedback
Evaluation  make it better
Single or group activity
Organization type congruent