Actuarial Auditing After Enron - Actuary.com

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Actuarial Audit Assist• Audit beginning in 2000:– The audit is more of a risk managementexercise than a search for errors.– Unfortunately, much of actuarial science isfocused on details. The tools actuaries use(or should use) to monitor their own workis detailed. Problems and errors are foundthrough detailed examination ofinformation.
What is the Impact of Enron?• Increased disclosure – Rules are changingsuch that details of business relationshipsand transactions must be very clear.• Stricter independence rules – Rules arechanging to restrict the kinds of activitiesa company can perform and still beconsidered independent for auditing.
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Actuarial Auditing After Enron - Actuary.com

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