| Purchasing function have an important role, especially in distribution companies. The purchase function in distribution companies is directly related to the company's operational activities. Purchasing activities also has significant value and is directly related to the company's resources such as cash and inventory so that prone to irregularities. CV Menumbing Jaya Motor is a company that distributes motorcycle parts. Therefore, the company must have an adequate internal control system to prevent and minimize the occurrence of irregularities and fraud. This research is made to ensure that the company already has adequate internal controls and assess the efficiency and effectiveness of the performance of the purchase function. In this research, the authors use Internal Control Questionnaire (ICQ) to assess internal control systems and implement compliance tests to ensure that internal controls have been carried out by the company consistently. Data collection techniques conducted by interviews, observation of purchasing activities, as well as performing document checks. The research that has been conducted shows that the purchasing function of CV Menumbing Jaya Motor does not have an adequate internal control system. This is indicated by no segregation of duties between the purchasing section and receiving section, the purchase document has not had printed prenumbered, there is no specific authorization of the purchase activity, the copy of the purchase order submitted to the warehouse still contains the price of the goods and accounting departments does not calculate inventory periodically. In addition, purchasing activities have not been implemented effectively and efficiently. Based on the various weaknesses, the author has presented some suggestions to improve the performance of the purchasing function. |