This research is triggered by the internal auditor findings on cash disbursement cycle of Unit A. Internal auditor findings showed incompatibility between the implementation and design of internal control on the cash disbursement cycle. There are also findings of the excess of books purchased that stored in Unit A’s warehouse. This research aims to analyze and give suggestion on internal control system in cash disbursement cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assessment, control activity, information and communication, and monitoring.  The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. This research result shows that there are weakness of all COSO internal control components of Unit A. However, the weakness is only found in the 9 principles out of 17 principles. Conclusion from control environment is that Unit A does not make formal restrictions on employee authorities, employees are not aware of the existence and function of operational standards, and there is no regular training for accounting department team. Conclusion from risk assessment is that the entity has no formal and written risk identification and has not considered the potential for entity fraud. Conclusion of control activities is that the entity has not implemented control activities in line with risk control. Conclusion of information and communication is that the entity does not have standard information on the completeness of supporting data cash disbursement transactions . Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiving goods in the warehouse. Author try to give recommendation of the finding in this paper to enhance the internal control system in Unit A.

Keywords : Internal control system, cash disbursement cycle, COSO, Unit A