Pembahasan Ujian PAI: A40 - No. 22 - November 2018

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	Akuntansi
Periode Ujian	:	November 2018
Nomor Soal	:	22

SOAL

Menentukan atau menilai tercapainya suatu manfaat / keuntungan yang diinginkan oleh perusahaan dari implementasi suatu program tertentu merupakan tujuan dari

Attest auditing
Compliance auditing
Purpose auditing
Efficiency auditing
Effectiveness auditing

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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.

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