Pembahasan Ujian PAI: A40 – No. 20 – November 2016

PEMBAHASAN

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.[1]

Jawaban: e. management auditing

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.