Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2011 |
Nomor Soal |
: |
14 |
SOAL
Audit untuk mengukur 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]:
Program result auditing. In many companies , certain operations take the form of goal oriented sets of activities called programs. The purpose of program result auditing or effectiveness auditing is to determine whether the result 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 |