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/).

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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  -