Pembahasan Soal Ujian Profesi Aktuaris
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 :
[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 |