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Sales activity plays an important role and needs to be controlled because it affects to the revenue. Sales control requires sales analysis that reveal undesirable developments need to be corrected. Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%. Aktivitas penjualan memegang peranan penting dan perlu dikendalikan karena dari aktivitas inilah akan terbentuk pendapatan. Pengendalian penjualan memerlukan analisis aktivitas penjualan yang mengungkapkan perkembangan yang tidak diinginkan dan harus dikoreksi. Kedudukan Auditor Internal yang tidak terlibat langsung dalam aktivitas operasional memungkinkan mereka menilai semua aktivitas perusahaan. Audit Internal juga memberikan informasi yang objektif menyangkut keakuratan data penjualan yang akan dijadikan dasar pengambilan keputusan manajemen. Tujuan dari penelitian ini adalah untuk mengetahui apakah: pelaksanaan audit internal yang dilakukan perusahaan atas aktifitas penjualan telah terlaksana secara memadai; pengendalian intern atas penjualan telah dilaksanakan secara efektif; dan untuk mengetahui peranan audit internal dalam menunjang efektivitas pengendalian intern penjualan. Pengujian hipotesis dilakukan dengan analisis deskriptif dan analisis statistik. Berdasarkan hasil penelitian dapat diketahui bahwa efektivitas pengendalian internal bisa dijelaskan oleh peran Audit Internal sebesar 63,2%.

Audit Internal dan Efektivitas Pengendalian Intern Penjualan