Pembahasan Soal Ujian Profesi Aktuaris
Auditing yang dilaksanakan untuk mengidentifikasi area dimana biaya dapat dikurangi dan peningkatan dalam operasional dapat dibuat, disebut dengan
- Performance auditing
- Compliance auditing
- Attest auditing
- Financial statement auditing
- Management auditing
Management Auditing. The focus of management auditing, also known as economy and efficiency of a company’s opertaions. Management audit are performed to identify areas in which cost can be reduced and improvement in operations can be made. Alternatively, such audits can be described as evaluations of management effectiveness and efficiency.
Jawaban: e. management auditing
 Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.