PERAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG (Studi Kasus pada PT Astra International, Tbk-Isuzu Sales Operation Bogor)
Inventory is one of the important assets of the company. Because inventory is an asset then it should be a good internal control for maintaining the inventory of the things that might happen. To address internal control merchandise inventoryat the company, which needs experts competent and able to implement it. In this case the internal audit is part of the company to fulfill these activities.The purpose of the research is to analyze the role of internal audit on internal controls carried out in order to get a clear picture of how big the role of internal audit to support the effectiveness of internal control merchandise inventory.The final of the research is that the role of internal audit in an effectiveness internal control merchandise inventory in PT. Astra International, Tbk-Isuzu Sales Operation Bogor, where the separation between the functions related to the receipt and expenditure. Supervision of merchandise inventory was also conducted periodically by the warehouse through inventory taking. For the internal control of merchandise inventory there is less difference than between the card and the physical inventory when the stock opnmaeKeyword: internal audit, internal control , merchandise inventory