Management Letter

Number of Report

: 001

Re

: Audit Report

To President Director
PT CLICK & CLIP Tbk
In connection with the planning and execution of audit on the Financial Statements
PT CLICK & CLIP Tbk for the year ended December 31, 2015, we have carried out
testing of compliance with laws and regulations in force and the internal control
system.
Based on these test results we can conclude that in all material respects CLICK &
CLIP Tbk PT has complied with the legislation in force and the internal control
system has been implemented adequate, but still found some problems that need to be
followed up as follows.
Kelemahan

Implikasi

Rekomendasi

No part of the duty to carry Make a distinction between Management

assigning

out checks on the invoice evidence of the opportunities different staff to examine
price.

that exist with a note, due to evidence in the record, and

an incorrect write or fraud.

seek to know if there are any

error / mistake or not.

Less rigorous staff share in Causes an error in entering We recommend that you do
performing

input

or the name of the creditor or the inputting via a computer

recording.

debtor.

by using the program, thus

minimizing the chances of
wrong inputs.

The company has no proof

the issuance of shares.

Will have problems

or

difficulty

auditing,

in

in
the

Should the company

recorded

cash

receipts entered in a

absence of evidence

share

of the issuance of

transaction.

purchase

shares

or

evidence

other

incoming

cash.
Make the process at

the time of the audit

disrupted because of
the limitations of the

We recommend that
at

the

time

of

withdrawal of cash
out stock to make
evidence.

available evidence.
Evidence

given

only Auditor

evidence of buildings 1, auditing

whereas

there

is

distress
the

when The

company

should

company preserve evidence properly,

no because there is no clear due to incomplete evidence

evidence of buildings 2,3,4.

evidence of assets owned by given to the company auditor

the company, whether the made kesusahaan auditor in
asset is true - absolutely auditing.
legitimate property of the
company or not. Besides if
there

are

recording

differences
the

auditor

in
is

unable to assess properly

because

of

the

limited

evidence, so that the auditor

should do jugdment.

So overall when I and the team did an audit of PT CLICK & CLIP Tbk, the evidence the evidence we have to audit materiality misstatementnya is limited because the
company is limiting the evidence - the evidence given to us for our audit. The
company should not be too restricting the evidence - the evidence given because for
lack of evidence when the audit will affect the results of the calculation of the
company misstatement.
This report was shown only to provide information to the Managing Director and not
presented to an outside party PT CLICK & CLIP Tbk, to prevent the possibility of
misunderstanding from those who lack understanding about the purpose and

limitations of an internal control and evaluations and tests that we do on internal

control.

KAP BIG SIX

Alexander Liando