On social security audit

Social insurance audit refers to the audit of the authenticity, legality and effectiveness of the financial revenue and expenditure of social insurance funds by audit institutions.

Audit supervision of banks. The scope of social insurance audit includes pension, medical care, unemployment, rural pension, work injury and so on.

Social insurance fund. According to the different characteristics of different funds in collection, payment and management, the contents of the audit

And the emphasis is different, audit institutions can use the above audit methods alone or at the same time.

Social insurance fund audit should grasp the following key links:

(1) Strengthening audit project management is reasonable and accurate.

Set the audit focus;

(2) Strengthen investigation and testing, and make clear the key points of audit work:

(3) Strengthen the extended audit to ensure the audit.

Work effect;

(4) Strengthen follow-up inspection and improve the quality of audit results.

In order to ensure the social insurance audit work

To carry it out smoothly, we can start with bank accounts and highlight the audit of financial revenue and expenditure of social insurance funds and their management departments.

Authenticity, realize the organic unity of truth, legality and benefit, and audit the social insurance fund and its management.

In order to improve the efficiency and quality of social insurance audit, management institutions should be combined with extended audit payment units.