Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | September 2012 |
| Nomor Soal | : | 18 |
SOAL
Biasanya, audit internal, yang merupakan suatu jenis pengawasan internal, memusatkan perhatiaan (fokus) terhadap data-data suatu perusahaan asuransi, di antaranya adalah, kecuali :
- Internal auditor findings
- Tax reporting
- Regulatory compliance
- Cash receipts and cash disbursements
| Pembahasan | Chapter 20 Page 653[1] : Typically an internal audit which is a type of internal control focuses on an insurer’s : - Accounting records
- Cash receipts and cash disbursement
- Regulatory compliance
- Policyowner records
- External auditor finding
- Tax reporting
- Operating efficiency with respect to corporate policies and procedures
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Internal auditor findings |
