Evaluating the effectiveness of internal controls in a manufacturing company

The aim of this present study is to evaluate the effectiveness of internal controls in five subjects (control environment, risk assessment, control activities, information and communication, monitoring) in a manufacturing company. This research is performed to achieve an economic assessment of the optimal use of resources, the humanities and social. The research methodology in terms of data collection is survey, analysis of information is a description study. This research uses questionnaire, library resources and financial and accounting information of the company. The mode, median, mean and ratio test (binomial) was used to analyze the data. The results of the study show the strengths and weaknesses of internal controls of the studied manufacturing company.