Pembahasan Ujian PAI: A40 – No. 21 – Mei 2012

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.