There are many ways for the company to improve its performance, one of them is optimizing the internal control of the company's activities. Internal control is intended to evaluate company activities and operations. This study took a case study at PT. XYZ related to the evaluation of internal controls in warehouse management using the COSO framework approach. From 5 elements and 17 Principle, study found, there are 2 principles that have not been applied in PT. XYZ; enforced accountability and control over technology. The recommendation given is system improvement as intended the inventory system to be more accurate and reliable to enable smart warehouse systems inside organizations.
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