Pembahasan Ujian PAI: A40 – No. 4 – November 2016

Pembahasan Soal Ujian Profesi Aktuaris

SOAL

Internal control merupakan bagian yang penting dalam pengoperasian perusahaan asuransi. Namun demikian, semua sistem mempunyai keterbatasan yang bisa disebabkan oleh hal-hal dibawah ini:

1. Employee error
2. Criminal acts
3. Poor design
4. Changing economics and regulatory conditions

1. i, ii, iii, iv
2. i, ii, iii
3. i, ii
4. iii, iv
5. i, iii

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PEMBAHASAN

Managing the Limitations of Internal Controls[1]

While internal controls are a necessary part of insurance company operations, and while some internal controls, such as internal audits, are required by regulatory agencies, no system of internal controls is in fallible. All system  has their limitation, which may be exposed by

• employee error
• criminal acts
• poor design
• changing economic and regulatory conditions

Jawaban : a. i, ii, iii, iv

[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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