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PERANAN AUDIT INTERNAL DALAM MENGURANGI RESIKO KECURANGAN PENGELUARAN KAS PADA PT. INDOVISUAL PRESENTATAMA

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The purpose ofthis study was to determine how intemal audig how the cash outlay, and to determine the contribution of intemal audit in reducing the risk of fraud on the cash outlay at PT. Indovisual Presentatama. In this study the authors used descriptive metho4 a method of collecting data in order to produce the information needed to analyze problems and also disseminate a number of questionnaires to the parties concemed in this study' Scale used Likert scale and using Rank Spearman Correlation coefticient of determination and analysis. The statistical test using t-test with a :0,05. The implementation ofthe internal audit performed on PT. Indovisual Presentatama seen from the result ofa questionnaire using the average shown from various aspects of intemal audit there was as much as 4,64 that matters was that was always done. As for the average for each ofthe following indicators ; audit plaml'ng : 4,67,tesling and evaluation = 4,70, prcparation ofthe audit progam :4,75, implementation of the audit progam : 4,64, audit report = 4,62, follow-up = 4,45' Fraud risk cash disbursements at PT. Indovisual hesentalama seen from the results of the questionnaire using the average (mean) by 4,54 means always done whwre each average every indicators was as follows: shown on the various aspects ofa culture of honesty and high ethics = 4,51, management's responsibiliry to evaluate the risk of fi'aud : 4,41, control environment = 4,60, risk assessment -- 4'34, control activities = 4,49, information and communication = 4,61, monitoring : 4,76. Based on statistical analysis using the Spearman rank correlation coefficient formula, the obtained results ofthe correlation coefEcient or r = 0,614 which given an indication that there was a positive and strong relationship between the intemal aud.it in supporting the effectiveness of intemal control ofsales. And h,'pothesis test conducted showed that t"o,nt > tt tr", was 3.731> I .714 it could be concluded that Ho was rejected, which means that therc was a significant relationship. The amount of the contribution made by the intemal audit in reducing the risk of fraud cash outlay was 37.69/o, while the remaining 62.31%. influenced by other factors'