Pembahasan Ujian PAI: A40 - No. 25 - Maret 2014

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	Akuntansi
Periode Ujian	:	Maret 2014
Nomor Soal	:	25

SOAL

Setiap sistem pengendali akuntansi internal tergantung pada metode tertentu supaya menjadi efektif. Dibawah ini merupakan elemen dari sistem pengendali akuntansi yang efektif, kecuali:

Physical comparison of recorded amounts
Integration of duties
Execution of transactions as authorized
Safeguarding of assets

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Pembahasan

Chapter 643 Page 537^[1]:

Elements of effective control

Any internal accounting control system relies on certain methods tobe effective. Some critical elements of an effective system of accounting controls are the:

Segregation of duties
Execution of transactions as authorized
Recording of transactions as executed
Safeguarding of assests

Physical comparison of recorded amounts

^[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.

Jawaban

b. Integration of duties

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