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PERANAN AUDITOR INTERNAL DALAM SISTEM PENGENDALIAN INTERNAL PENGELUARAN KAS PADA PT. SMS FINANCE

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The purpose of this study was to determine how the performance of internal uuaiti., iro* the internal control system of cash expe-ndinues' how relationship of tf," frrtJ-A auditor in the intemai control system of cash expenditureg and how i* ** ,rr. -le of intemal auditor in tt " int rna control sysrcm of cash expenditures at PT. SMS Finance. ln ttris study, the author uses descriptive method, that is by collecting data so as to generate thi information needed to analyze the pmblan' Based on research that has been dong it can be seen that,the Prformancc of internaf a,raitor at PT. SMS Finance performed independently' comp€tently' "pp.-p.f"" ; scope, implementatioru and follow-up on inlemal auditor reports ;ith; ;t".C" ""1 r" of sg,oz%' Intemal control sy$em of cash exP€nditur€s 8t pf. SfrAS Finirce are conducted based on the elemenb of intemd control system J"h ;t organizational structurc, auttrority systeq recording procedures' and sound practice with an average value of93,007o' Based on sanistical analysis using Pearsotr Product Jt'Ioment correlation "*m"f*, formula the obtained resu-hs of correlation coefficiem or r = 0'4(X8' *rri"n ar"r an indication that there is a sipificant reltionsip of the internal Ir?#t"ln',t " l"t iJ *ot ot tytt"t of cash expenditures' it's moderate and rnsitive. Hioothesis testing condricted show"6 tltgt ;--Ed > tr'bL' which is 2'343 > iml;ili;E ""o"r"ra"a mttHo rejected ani ll'.was-11pted wfritn Try tlililGifi; and positive relationship. The rol_e of io_!€mal auditor in the .i"-A Litf sy*em of cash erpenditures-amounted b 16'39/" and rernaining 83,610lo is influenced by other factors' I