EVALUASI DESAIN PENGENDALIAN INTERNAL SIKLUS PENJUALAN MENGGUNAKAN COMPREHENSIVE ASSESSMENT MODEL (CAM) TAHUN 2025 PADA PERUSAHAAN PROPERTI
Keywords:
Internal Control, Sales Cycle, Comprehensive Assessment Model, Control Design, Property CompanyAbstract
This study aims to evaluate the design adequacy of the internal control system in the sales cycle of a property company using the Comprehensive Assessment Model (CAM). CAM provides a structured framework to assess control design based on relevance, timeliness, control strength, and coverage. This research adopts a qualitative descriptive approach using observation, interviews, and documentation as data collection techniques. The findings indicate that although the company has implemented several control activities such as pre-numbered documents and authorization procedures, the overall design quality remains inadequate. Significant weaknesses were identified in segregation of duties, automation, integration, and timeliness of recording. The average CAM score ranges between 3.3 and 3.6, indicating suboptimal control design. The study concludes that strengthening internal verification mechanisms, improving task segregation, and implementing integrated information systems are necessary to enhance control effectiveness and mitigate sales cycle risks.References
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