Audit of Nickel Ore Mining Production
- 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/).
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 -