Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
April 2019 |
| Nomor Soal |
: |
7 |
SOAL
Kontrol internal dalam suatu perusahaan secara umum terbagi dalam 2 bagian, yaitu kontrol operasional (operating controls) dan kontrol akuntansi (accounting controls). Kontrol akuntansi manakah dari pilihan berikut ini yang dimiliki oleh perusahan asuransi jiwa dan kesehatan pada umumnya?
- Proses audit internal (Internal auditing)
- Prosedur untuk menjaga aset (Procedure used to safeguarding assets)
- Pembentukan biaya standar (The establishment of standard costs)
- Analisis overhead (Overhead analysis)
- Prosedur untuk memeriksa 3 referensi bisnis sebelum mempekerjakan karyawan (Procedure to check three business references before hiring an employee)
- i dan iv
- i, iv, dan v
- ii, iii, dan v
- i, ii, iii, dan iv
- i, iii, iv, dan v
| Pembahasan |
Chapter 20 Page 635[1]:
Accounting controls, also called financial controls, are the policies and procedures used to authorize financial transactions, safeguard assets, and provide reliable, timely, and fairly presented financial informations about a company. Accounting controls in a life and health insurance company generally include the preparation and analysis of financial statements, internal auditing, responsibility accounting, the establishment of standard costs, variance analysis, overhead analysis, and other measures of financial performance.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
d. i, ii, iii, dan iv |
