Berikut ini merupakan contoh potensial area untuk audit perusahaan asuransi di bidang ordinary division, kecuali:
PEMBAHASAN
List of potential areas for company audits
Note: the following list is not intended to be complete listing of areas in a life insurance company that the subject to audit. The list is shown, however, as a representative example.
Ordinary division[1]
Accident and health reserves |
Disability claims |
Policy reserves |
Agency expense allowance · |
Dividend accumulations |
Premiums |
Agent’s benefit plans |
Dividend paid to policy owners |
Surrender benefits |
Agent’s financing |
Inspection report fees |
|
Commissions due and unpaid · |
Medical examination fees · |
Commissions paid |
Periodic annuity payments |
Death claims paid |
Policy owners master file |
Death claims dua and unpaid |
Policy loans · |
Jawaban: c. Separate account
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.