Menentukan atau menilai tercapainya suatu manfaat / keuntungan yang diinginkan oleh perusahaan dari implementasi suatu program tertentu merupakan tujuan dari
Types of Internal and External Audits[1]
| Attest Auditing | The traditional auditing of financial information and includes both the overall examination of a company’s financial statements and the examination of individual accounts and accounting records. |
| Compliance Auditing | Being expanded to focus on the market conduct of an insurer’s agent. |
| Efficiency Auditing | On improving the effectiveness and efficiency of a company operations. |
| Effectiveness Auditing | To determine whether the results or benefits desired from a particular program are actually being achieved. |
Jawaban: e. Effectiveness auditing
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
