Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2012 |
| Nomor Soal | : | 21 |
SOAL
Audit untuk mengukur apakah hasil atau manfaat yang diinginkan dari program tertentu telah tercapai atau belum, disebut dengan :
- Economy and efficiency auditing
- Performance auditing
- Management auditing
- Effectiveness auditing
- II dan IV benar
- I dan III benar
- II benar
- IV benar
| Pembahasan | Chapter 20 Page 663[1]: Program result auditing. In many companies , certain operations take the form of goal oriented sets of activities called programs. The purpose of program result auditing or effectiveness auditing is to determine whether the result or benefits desired from a particular program are actually being achieved.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. IV benar |
