Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2011 |
| Nomor Soal | : | 15 |
SOAL
Berikut ini merupakan contoh dari beberapa jenis pengendalian internal yang dapat ditemukan pada perusahaan asuransi jiwa dan kesehatan:
- Cancellation of documentation
- Prenumbering
- Timeliness of operation
- Soliciting third party operation
- i dan iii benar
- i,ii dan iii benar
- ii dan iv benar
- i, ii,iii dan iv benar
| Pembahasan | Chapter 20 [1]: Examples of internal control : - Approval, review, checking or recalculation
- Comparing information on independently generated documents
- Prenumbering
- Maintenance of control totals
- Comparison with third party information
- Soliciting third party information
- Cancellation of documentation
- Timeliness of operation
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. i, ii,iii dan iv benar |
