Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

Audit of Nickel Ore Mining Production

Authors
M. Hasbi Saleh
Corresponding Author
M. Hasbi Saleh
Available Online February 2019.
DOI
10.2991/aicar-18.2019.8How to use a DOI?
Keywords
operational audit; management control; efficiency and effectiveness
Abstract

The purpose of this study is to find out how the production management is carried out, especially in mining, which is heavily influenced by tight work schedules, required size specifications, stock pile deposits and ship loading on time. Operational audit is part of an internal audit activity that focuses on the efficiency and effectiveness of the procedures and policies of an entity. Recommendations from operational audit reports must be followed up to enable the company to survive and be sustained in production. The research method used is qualitative analysis method with case study that aims to obtain a direct description of the object of research on production operations. The audit findings are 75 problems with 6 focus areas in heavy equipment, diesel fuel, human resources, barge and tugboat, load activity and site financial management. The overall management of production operations is inefficient and ineffective.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
978-94-6252-675-4
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.8How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - M. Hasbi Saleh
PY  - 2019/02
DA  - 2019/02
TI  - Audit of Nickel Ore Mining Production
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 32
EP  - 36
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.8
DO  - 10.2991/aicar-18.2019.8
ID  - Saleh2019/02
ER  -