PROCEDURES FOR IMPLEMENTING INTERNAL AUDIT IN THE MANAGEMENT SYSTEM DEPARTMENT OF PT PUPUK ISKANDAR MUDA ACEH UTARA

This practical work report contains internal audit implementation procedures at the Management System Department of PT. Pupuk Iskandar Muda. Meanwhile, procedure for carrying out audits conducted by PT Muda consists several starting from 1) Coordinating with VP relevant unit, 2) Making official team memos, 3) Appointing head auditor team, 4) plans and schedules , 5) Opening audit, 6) Execution 7) Closing 8) Repair discrepancies, 9) Monitoring repairs, 10) LKS, 11) Input management review. There are obstacles in such as, Lack Response Internal Audit Management, just a waste time, auditors responsible their main work, is not effective.