Pada prinsipnya pemeriksaan yang dilakukan oleh pemeriksa intern dengan pemeriksaan ekstern adalah tidak berbeda. Yang berbeda hanya ruang lingkup dan tujuan yang akan dicapai oleh masing-masing jenis pemeriksaan tersebut. Dengan adanya perbedaan ini membawa akibat timbulnya perbedaan dalam program dan prosedur yang dijalankan.[baca selengkapnya disini]

1 Comment

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