Peranan Operasional Audit Dalam Meningkatkan Efektivitas Pengendalian Intern Penjualan Kartu Perdana XL Pada PT. XL AXIATA, TBK Medan
Operational Audit is an examination which aims to examine the effectiveness, efficiency and effectiveness of corporate activities and also assess whether the means adopted in the management of these activities are already going well. Implementation of the sales function has a close relationship with the corporate goal. Profit which has been obtained as a result of sales of goods and services, need to be secured in such a way that the income to which the company can be accounted for properly. Therefore, corporate leaders must create an adequate internal control. The purpose of this internal control is to determine the legitimacy, authorization, completeness, valuation, classification, timeliness and posts and pengikhtisaran of all sales activities. The purpose of this study was conducted to determine how the implementation of operational checks XL inaugural card sales, to know the role of operations in improving the effectiveness of internal control XL inaugural card sales at PT. XL Axiata, Tbk Medan. The research method used is descriptive analysis method is a method in researching the status of human groups, an object, a set of conditions, a system of thought or a class of events in the present, in this case that occurred in the prime XL card sales at PT. Axiata XL, Medan. Page Data collection techniques used were observation, interview and documentation. Based on research by the author, it is obtained, a conclusion which states that the inspection operations have an important role in supporting the effectiveness of internal control prime XL card sales. It is seen from the already fulfilled the criteria of operational checks consist of:1. Independency operational inspection2. Competency Operational Inspection3. Operational checks. Also visible from all forms of internal control weaknesses XL inaugural card sales which can be minimized even have been anticipated because of the operational examination conducted so that the purpose of internal control of sales can be acheived.