As companies have grown in size and complexity over the last three decades, the Internal Audit function in Kalbe Group has grown too. The scope of the function has changed from internal control compliance to a broader operational problem diagnoses and expected to have problem solution capabilities at the end of this century.

Earlier audits entailed bank reconciliation, cash count, stock opname and so forth. Most of the managers in the Group associated the audit concept with testing the fairness and accuracy of financial statements. At the beginning, the Shareholder and Corporate -Top Management utilized the internal audit function to supplement Public Accountant and expand certain elements to determine if any inadequacies or major errors existed in their accounting records not detected by Public Accountant.

The general impression is that auditors are doing policemen type of job: from this background, the, corporate internal audit developed Its Image and rigid reputation which unexpectedly for some parties generated distrust and even fear among the operating companies employees.

This typical image and working environment often discourage fresh graduate accountants to start their career in internal audit field and also to maintain corporate audit staffs working as an corporate auditor 'for a long time. Early 1990s, the corporate internal audit began to put more focus on such things as operational efficiency (waste and returned goods), analyses of data processing systems, pricing policy and so on.



Research Location: PT Kalbe Farma

Supervisor: Dra. Wiwiek M. Daryanto, Ak., MM

Accepted on December 1996



For IPMI Internal -- Read at Library Only.