Zulfiani, “Compliance Audit System Sales At PT Hadji Kalla Alauddin Makassar Branch” (Consellor I: Mursalim Sila, SE, M.Com., Ak., and Consellor II: Muhammad Arsyad, SE., M.Si, Ak.).

Compliance audits very important to test compliance with employee adherence to Standard Operating Procedure (SOP) established by the company management. Compliance test can be done using a questionnaire. Standard Operating Procedure is set by the management company as a guide for employees in carrying out activities of the company, while the compliance audit is an audit is conducted to assess the extent of employee compliance to standard operating procedures that have been set by the company.

This study aims to analyze the level of employee adherence to SOP sales and cash receipts management company established by using quessionnaires and direct observation of activity of the company. The observation period starts from April 2011 to October 2011. Who becomes the object of research is PT Hadji Kalla Alauddin Makassar Branch. Techniques of data processing is accomplished using excel and word, while for the data analysis used a qualitative descriptive analysis method.
From the studies obtained result that PT Hadji Kalla Alauddin Makassar Branch has implemented SOP established by the management company, only for the system of authorization and supervision of the evidence of transactions on the cash receipts less than the maximum.