EVALUATION OF AUDIT OPERATIONAL FUNCTION OF SALES FOR ASSESSING THE LEVEL OF EFFICIENCY AND EFFECTIVENESS OF THE FUNCTION OF SALES ON PT.INDOGRAVURE IN JAKARTA.

Operational audit can not be separated with a system of internal control. Internal control system is an internal part of a good system, in which includes an organizational structure that separates the duties and functional responsibilities, authority systems and procedures are good, there is a healthy practice in carrying out tasks in the organization and the existence of a skilled employee who works in accordance with its responsibilities. Sound internal control system will reduce waste, fraud and inefficiency and ineffectiveness, and accounting data can be trusted, obeyed and implemented policies encouraging enterprise and improving efficiency. Internal control system is scheduled to remain and affect all corporate activities. To determine whether the activities undertaken by the company's sales has been quite efficient and effective, it needs to be operational audit. Meruoakan operational audit is not the final destination, but rather an indispensable part of a control system, whose purpose is to reveal deviations from the conventional standards and violations of the principles of legality, efficiency, effectiveness and efficiency of resources management. In opersioal audit, which also include the entire audit aimed to assess, evaluate, and improve the efficiency and effectiveness of operational activities. It is desirable and should obtained oelh management is an audit program that can help solve problems and improve the effectiveness, efficiency and overall company competitiveness.Implementation of Operational audit on PT.Inogravure by considering the implementation of tests carried out since the preparation of the consolidated results of the examination, has generally been in accordance with auditing standards established by the Indonesia Institute of Accountants and operational examination norms in particular.