Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Berikut ini merupakan contoh potensial area untuk audit perusahaan asuransi di bidang ordinary division, kecuali:
- Commissions due and unpaid
- Agency expense allowance
- Separate account
- Medical examination fees
- Policy loans
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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.
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