Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 23 |
SOAL
Audit untuk menentukan apakah hasil atau manfaat yang diinginkan dari program tertentu telah tercapai atau belum, disebut dengan
- Effectiveness auditing
- Performance auditing
- Economy and efficiency auditing
- Management auditing
- i benar
- i dan iii benar
- ii dan iv benar
- i, ii dan iii benar
| Pembahasan | Chapter 20 Page 663[1]: The purpose of program results auditing, or effectiveness auditing, is to determine whether the results or benefits desired from a particular program are actually being achieved.
[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. i benar |
