Definisi Pengendalian Internal

            Committee of Sponsoring Organizations of the Treatway Commission (COSO) mendefinisikan pengendalian internal sebagai “a process, affected, by an entity’s board of directors, management, and other personel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance”.

            The Canadian Institute of Chartered Accountants (CoCo) mendefinisikan pengendalian internal sebagai “those elements of an organization that support people and offer reasonable assurance in the achievement of the organization’s objectives in the following categories: effectiveness and efficiency of operations, reliability of internal and external reporting, compliance with laws and regulations, and internal policies”.

            Sedangkan Turnbull (2005) mendefinisikan pengendalian internal sebagai “policies, processes, tasks, behavior, and other aspects of an organization that offer reasonable assurance in facilitating its effective and efficient operation, enabling it to respond appropriately to significant business, operational, financial, compliance. and other risk to achieving the organization’s objective relative to safeguarding assets, identifying and managing liabilities, the quality of reporting, and compliance with applicable laws and regulations”.

            Secara garis besar, tidak terdapat perbedaan substantive antara COSO, CoCo, dan Turbull terkait framework dari pengendalian internal, termasuk definisi dari pengendalian internal itu sendiri yang menggambarkan sebuah proses yang memberikan  keyakinan memadai atas tercapainya tujuan dari organisasi dalam 3 kategori spesifik: efektifitas dan efisiensi kegiatan/operasi, keandalan pelaporan, dan ketaatan.