Audit Manajemen Fungsi Keuangan Terhadap Kas Pada PT Jasa Mutu Mineral Indonesia

The purpose of this study was to determine the level of effectiveness of the implementation of management audits of the financial function of cash at PT Jasa Mutu Mineral Indonesia. This research is a comparative qualitative research by comparing the conditions that occur related to the company's cash management using the analysis tool list of program questions internal control elements of cash receipts and disbursements. The results of the research analysis show that the implementation of a management audit of the financial function on cash at PT Jasa Mutu Mineral Indonesia is not effective, so it requires improvements to the organizational structure, authorization system and procedures, as well as good cash management practices to increase the effectiveness of the company