Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Maret 2014 |
Nomor Soal |
: |
25 |
SOAL
Setiap sistem pengendali akuntansi internal tergantung pada metode tertentu supaya menjadi efektif. Dibawah ini merupakan elemen dari sistem pengendali akuntansi yang efektif, kecuali:
- Physical comparison of recorded amounts
- Integration of duties
- Execution of transactions as authorized
- Safeguarding of assets
Pembahasan |
Chapter 643 Page 537[1]:
Elements of effective control
Any internal accounting control system relies on certain methods tobe effective. Some critical elements of an effective system of accounting controls are the:
- Segregation of duties
- Execution of transactions as authorized
- Recording of transactions as executed
- Safeguarding of assests
Physical comparison of recorded amounts
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. Integration of duties |