KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI

Abstract

The audit committee chose the pubfic accountant, to discuss the scope and nature of an audit by public accountant In Indonesia, the audit committee is rethtively new and its deve4)ment is too slow from other countries. Because the government recently imposed poli9ITapan emphasis on the audit committee, through the State Entelprises Minister Decree No. 133 /1999. Artide 3 (2) which states that the board of commissioners of the shareholder (SOEs) could form the da "KOMDIT". The audit committee is a board membering dient company is responsible for heOing to auditors in maintaining the inde pendensilya of management. A company's audit committee can serve vey well by the time he is a group, independent and have certain responsibilities, when he has full access to information financial compaly and currently informed of all management decisions. The audit committee must be protected from inteerence operasional decisions, evey day, except on a limited number of the establishment of an effective control environment. If the audit committee to take over the function where gement he will lose the independence and oijectivipi in the relationship with management.   Keywords: Audit Committee