Peranan Internal Audit dalam meningkatkan Efektifitas, Efisiensi, Ekonomis Terhadap Pengendalian Internal Persediaan

Inventory is an asset which includes goods belonging to the company with the intention to be sold in a normal business period. Inventories in companies are very vulnerable to theft, embezzlement, damage or loss to the company. This study aims to determine the internal controls applied in the company against inventory and internal audit implementation in improving the effectiveness, efficiency, economical internal control inventory. This research uses descriptive method because this research relates to the object of research that is company with a certain period, by collecting data and information related to the company and tailored to the research objectives. The analysis technique used to analyze data about inventory using the Economic Order Quantity (EOQ) method.This research analyzes Internal Control and Implementation of Internal Audit inventory at PT. Mustika Ratu. Internal Control of PT. Mustika ratu has run well and in accordance with the elements of internal control. PT. Mustika Ratu has complied with the policies and regulations set by the company.Implementation of Internal Audit has been running Effectively, Efficiently, and Economically. Can be seen from the calculation using EOQ method. By using company method, the quantity of Titan Komet Kowet's 3288 raw material purchasing amounted to 5,573 Gram with total inventory cost of Rp. 2.769.780, - and while using the EOQ method Quantity of raw material purchase Titan Komet Kowet 3288 for 5.932 with inventory cost of Rp. 2,764,386, -. meaning the company can save inventory costs of Rp. 5.394, -By using company method Quantity of purchase of raw material Talk Mesh 325 amounted to 8,574 Gram with total cost of inventory equal to Rp. 3.056.223, - while using EOQ method Quantity purchase of raw material of mesh 325 mesh with 7648 with inventory cost of Rp. 3.056.385, -. meaning the company can save the cost of Rp. 19.838,-Keywords : Inventory, Internal Control , Internal Audit, EOQ Method