PENERAPAN MODEL COSO UNTUK PENINGKATAN FUNGSI PENGENDALIAN INTERNAL: STUDI PADA AGENCY ADMINISTRAÇíƒO DE AEROPORTO E NAVEGAÇíƒO Aí‰REA DE TIMOR-LESTE

Implementation of internal controls is a basic principle for
internal/external auditing. Internal control becomes a basic framework
to operate effectiveness and efficiency of organization activities.
Implementation of the COSO internal control for ANATL agency is to
improve the actual system of internal control at Dili airport, and also as
requirements from ICAO standards. Requirements of air transport
services, such as: (1) increased efficiency, (2) reduce costs, and (3) safety
and security. This study tried to find out the implementation and
problems of internal control in the agency ANATL, by comparison with
the COSO framework.
Theories of COSO internal control model stated three groups of the
objectives, namely: 1) Effectiveness and efficiency of operations, 2)
Reliability of financial reporting, and 3) Compliance with applicable laws
and regulations. Achieving the three objectives there are five basic
components of internal control system such as: Control Environment,
Risk Assessment, Control Activities, Information and Communication,
and Monitoring.
The study was conducted with qualitative methods to verify the theory
of proposition 1: If implementation of internal control as a whole, then
the performance of agency ANATL will be very good, and proposition 2:
Quality of internal control is getting better, the arising of risk could be
reduced and fraud preventable.
The results had shown that implementation of internal control as
framework COSO order in the agency ANATL was very weak. Weakness
almost among categories and components of internal control therefore
not applied completely. The category of weakness was financing
reporting and compliance with laws and regulations. While the
components were very weak such as control environment, control
activities and monitoring. The proposition 1 is answered: the
implementation internal control in agency ANATL is not completed cause
poor performance. Poor quality of internal controls or inadequate, then
the proposition 2 answered: the poor quality of the internal control will
be risk and fraud.