The Essence of Internal Control at XYZ Automotive Limited in a Phenomenological Perspective

Faris Al Salam; Choirul Anwar; Hera Khairunnisa

doi:10.21009/japa.0501.08

Faris Al Salam Universitas Negeri Jakarta
Choirul Anwar
Hera Khairunnisa https://orcid.org/0000-0002-8759-6497

DOI: https://doi.org/10.21009/japa.0501.08

Keywords: Internal Control, COSO Framework, Cresswell's Phenomenological, General Administration

Abstract

This research was conducted with the aim of exploring internal control at XYZ automotive company in general administration department. The sampling technique in this research used purposeful sampling that consist of four informants. This research uses a phenomenological approach using John W. Creswell's research design which focuses on narrative research exposure in proposing the application, effectiveness and meaning in internal control. The results of this study demonstrates that Internal audit consists of five components: integrity committees, risk assessment, risk management activities, whistleblower system transparency, and collaboration to improve performance. It focuses on KPIs, internal audits, and communication, while also addressing weaknesses, resistance to change, and communication issues.

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