Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2013 |
Nomor Soal |
: |
23 |
SOAL
Audit untuk menentukan apakah hasil atau manfaat yang diinginkan dari program tertentu telah tercapai atau belum, disebut dengan
- Effectiveness auditing
- Performance auditing
- Economy and efficiency auditing
- Management auditing
- i benar
- i dan iii benar
- ii dan iv benar
- i, ii dan iii benar
Pembahasan |
Chapter 20 Page 663[1]:
The purpose of program results auditing, or effectiveness auditing, is to determine whether the results 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 |
a. i benar |