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PERANAN INTERNAL AUDIT SEBAGAI ALAT BANTU DALAM MENUNJANG PELAKSANAAN SISTEM PENGENDALIAN INTERN KAS DI PT HOTEL INDONESIA NATOUR

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The purpose of this research is, to know the role of intemal audit as an aid to maintain the intemal contsol system ofcash. This research used descriptive method wherein data were collected, analyze4 processed and concluded. Primary data were obtarned through questionnaire. Secondary data were obtarned tkougtr documents from PT Hotel Indonesia Natour, which was processed and analyzed using rank spearman. Implementation of intem audit at PT Hotel Indonesia Natour is carried out by the internal auditor of the company. The intem audit is done according to the procedure starting from audit planning, examination implementation, reporting the audit result and give recommendation to top management. Based on the result of research done, implementation of intern audit in company is being supervised and audited periodically which are done by the internal audit unit that is an independent employee of the company. The implementation of cash internal control system has been done by separation of duties in several departments which are involved with cash transactiorL supported with documents in every cash transactions, control of company's asset including savings in bank, and the firnctron of auditor as an evaluator ofcompany's cash activities. Based on Rank Spearman analysis, the correlation of coelficient (r) = 0.638, it means that is relation between the role of internal audit towards internal contol system of cash is strong and positive. From sipificant tes! we know that t calculated value : 3.100 and t critical value = 1.761. So, t calculated value > t critical value, meaning Ho is rejected. lnternal audit has value towards intem confol system of cash, kd : 4l % means that 4 lo/o change caused by existence of internal audit and the relation are strong and positive while 59% caused by other factors.