ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT USAHA MIKRO (Studi Kasus Pada PT. Bank Mandiri Cabang Kota Batu)

The purpose of the research was to analize how the internal control system at Bank Mandiri Batu City Branch regarding process of providing micro credit in accordance with internal control standards according of the COSO (Committee Of Sponsoring Organization). This type of research is a descriptive study method. Data obtained by conducting interview, documentation, and observation. The analysis technique used in this research in COSO, which analysis the process of providing micro business loan wirh internal control standards according to the COSO (Committee Of Sponsoring Organizatian). The results of this research indicate that the credits granting process conducted at Bank Mandiri in the Batu City Branch corresponds to the five components of internal control according to the COSO (Committee Of Sponsoring Organization