20 18 model essay on self-inspection report of internal control work of social security bureau

20 18 model essay on self-inspection report of internal control work of social security bureau

According to the Notice of the Municipal Social Security Bureau on Forwarding the Notice of the Provincial Social Security Center on Carrying out the Internal Control Inspection and Evaluation of Social Insurance Agencies (Jiangxi Social Security Word No.23), our bureau attaches great importance to it, deploys capable personnel to form an inspection and evaluation team, and carefully conducts self-examination and evaluation. The relevant situation of self-examination is reported as follows:

I. Self-examination

It is true to strengthen the internal control of social insurance agencies.

Ensuring the safety of social insurance funds is an essential requirement, and it is also an important means to standardize various behaviors of handling institutions, implement automatic error prevention, error detection and correction, and realize self-discipline and self-control. In order to do this work well, our bureau has formed an effective, scientific and standardized internal control system and business process of social security work from the perspective of institutionalization, standardization and scientificization of social insurance work, and established a supervision mechanism for the whole process of social security funds before, during and after the event.

1. Set up posts reasonably, clarify the division of responsibilities and establish internal checks and balances.

According to the needs of work and the principle that incompatible positions cannot be held by one person, departments such as finance, business, audit and treatment approval have been set up. Within each department, positions are subdivided. The financial department requires accounting and cashier to be set up separately, the business department requires the establishment of positions such as business acceptance, audit and system administrator, and the treatment examination and approval department requires the establishment of positions such as acceptance and audit, and the establishment of post responsibility system to form an internal checks and balances mechanism with clear responsibilities and mutual constraints.

Highlight and strengthen the supervision of the fund settlement process.

First, relying on the internal supervision of the financial department, every fund receipt and payment business handled by the cashier must be audited by another financial person. Every day before work, another financial officer will review the social insurance premiums collected by the cashier and deposited in the bank that day.

Second, subject to the reconciliation system, reconciliation should be carried out every day, month and year. The bills issued by the business department every day are consistent with the funds actually received by the financial department, and the reasons for the inconsistency are solved in time. At the end of the month and the end of the year, the financial and business departments check the monthly and annual amounts by different personnel to ensure that the monthly amount is consistent with the accumulated amount of the day.

Third, rely on internal audit to supervise, give full play to the function of audit department, audit the operation of social security fund through regular inspection and irregular spot check, and put forward audit opinions and improvement suggestions to promote the continuous improvement of internal control system. It has formed an all-round and whole-process supervision of social security funds.

2. The work is programmed and standardized, and a well-organized and operable workflow and business norms have been established.

According to the principle of high efficiency, convenience, safety and strictness, the social security fund is established to cover the departments of finance, business, treatment and auditing from import to export. It is required to strengthen the role of audit, audit and audit, and strengthen the internal control function, so as to finally meet the requirement that a person cannot handle social security business.

Insured units to the business sector for payment base adjustment, social security benefits adjustment and other business, when accepting the audit, must be audited by the auditor, and audited by the audit department, in order to handle; Business managers should compare and analyze the distribution of social insurance benefits between this month and last month. The results will be reviewed by the auditor, the business person in charge and the financial person in charge, reviewed by the audit department, and then transferred to the financial department for payment after being reviewed by the bureau leaders.

The cashier in the financial department must be rechecked by another financial personnel when collecting social insurance premiums and issuing social security benefits; The special financial seal and personal seal are managed by two people respectively; Arrange special personnel to do a good job in the management of social insurance premium special collection bills from the source; Check with the bank and financial department every month, and the financial controller will check the accounts together. The examination and approval department of treatment should establish a joint file review system. The examination and approval of social security benefits must be reviewed by a four-person audit team, and then reported to the bureau leaders for examination and approval after being reviewed by the audit office.

3. Strengthen internal audit to ensure that all specifications and processes are implemented.

Having good norms and processes is the basis of doing a good job, but good implementation is the key. According to the social insurance policies and regulations and the internal social insurance business norms and processes, the implementation of social insurance policies and work processes by financial departments, business departments and treatment examination and approval departments is audited through regular inspections and irregular spot checks. After the completion of the audit, report to the unit leaders, analyze the problems found in the audit, put forward suggestions for improvement, feed back the audit situation to the audited department, and promote the continuous improvement of social insurance management level.

4. Establish workflow operation analysis system.

Social insurance policy is very strong, and the system is constantly developing and improving, which must be constantly revised and improved according to new situations and new problems. Starting from the actual work of our bureau, based on the existing business norms and workflow, the workflow operation analysis system is established, and the main leaders personally grasp it. Convene regular meetings attended by financial, business, auditing, information network technicians and other relevant personnel. According to the division of work, the staff analyzes the operation of the current workflow, sorts it out one by one, and modifies the workflow that can't adapt to the current work in time to ensure the rigor and applicability of the workflow.

5. Strengthen team building and improve the management ability of social security funds.

Social security cadres are the direct managers of social security funds, and their overall quality directly affects the quality of social security fund management. Combined with the actual work of our bureau, we regularly organize personnel training, conduct appropriate job exchanges, familiarize ourselves with the business process of social security funds from import to export, and deepen our understanding of social security policies. At ordinary times, we should pay attention to warning education by using negative teaching materials, deepen our understanding of the harmfulness of economic crimes by analyzing the criminal psychology and criminal process of economic cases, and wake up the alarm, so that every staff member can become an expert with "excellent politics, skilled business, multi-skills, honesty and diligence".

Second, the existing problems

The internal control of social security institutions is still in the primary stage of development. For social security institutions, internal control can be said to be a new topic, and some people do not have a high degree of understanding of the importance of internal control. Internal control is bound to conflict with long-term habits and thinking patterns, resulting in various contradictions and problems that need to be solved in the construction of internal control.

1, control the contradiction between the executor and the controlled object.

The control executor is the audit department and auditor of the social security agency, and the control object is the social security agency.

Agency business managers (including those responsible for examination and approval), insured units, etc. The contradictions in this respect are as follows: when social security agencies and managers handle the division of labor and various social insurance businesses with habitual thinking, the ways, methods and results of handling and handling do not meet the requirements of internal control, and contradictions and conflicts arise because auditors make corrections and require rectification according to their duties. If the payment base is approved, most social security agencies and managers will still declare with the insured units, and declare as much as they approve. As a result, mistakes, omissions, underreporting and concealment occurred, which violated the handling business regulations and the requirements of superior documents.

2. The contradiction between the objective reality of the shortage of professional talents and the actual demand.

Internal control requires setting posts scientifically and reasonably and separating incompatible posts; Require some positions to be full-time, and may not concurrently hold or arrange the work of risk control positions; It is an inevitable requirement for the development of social insurance to form the necessary mutual restriction between posts. In other words, social security institutions need adequate staffing, and can reasonably set posts and personnel to meet the basic conditions of internal control. At present, the shortage of professional talents in China is an objective reality. Therefore, the construction of internal control must also solve this problem.

Three. Suggestions on strengthening the internal control construction of social security institutions

1, strengthen law enforcement. According to the "Social Insurance Auditing Measures" issued by the Ministry of Labor and Social Security, social insurance agencies are responsible for auditing. Therefore, our social insurance agencies must use the power given by the "Measures" to increase publicity, encourage employees to supervise enterprises to declare the payment base, and let them know the consequences of underreporting and concealing. Strengthen law enforcement, and truly and effectively curb violations such as concealment and impersonation.

2. Accelerate system standardization. It is suggested to establish social insurance audit work norms as soon as possible, further standardize social insurance audit behavior from the aspects of system, procedure and punishment, standardize the audit behavior of social insurance agencies, and effectively audit and punish according to law. At the same time, it is suggested that the administrative department of labor and social security authorize social security institutions to exercise the power of administrative punishment on the problems found in the audit.

3. Improve and perfect the internal control system. The internal control system must be constantly supplemented, revised and improved in work practice to maintain its timeliness. As far as the current situation in China is concerned, in addition to modifying and supplementing the existing internal control system according to the actual situation, some internal control systems should also be added. First, establish a system of separation of incompatible posts, clarify which posts are incompatible posts and strictly separate them. Which positions should be full-time rather than part-time? Which positions are not allowed to concurrently hold and arrange other positions. The second is to establish an examination and approval system, which stipulates which parts of the business must be examined and approved, and which posts are responsible for examination and approval, review and approval.

What information must the handling personnel provide to the auditor, reviewer and approver, and what information must be reviewed by the auditor, reviewer and approver before signing. The third is to establish a reward and punishment system for the implementation of internal control, requiring departments and individuals to conduct self-examination and self-assessment on the implementation of internal control system on a regular basis, and the audit department regularly inspects the implementation of internal control, and comprehensively evaluates the self-examination and self-assessment and inspection. Reward the departments and individuals who implement the internal control system well. Inadequate implementation of the internal control system, or business operations in violation of the provisions of the internal control system, resulting in the loss of social security funds, depending on the seriousness of the case, given admonishing conversation, informed criticism, ordered to recover losses, compensation, warning, demerit and other sanctions. Until criminal responsibility is investigated.

4. It is suggested to organize cross-examination in different places. In the audit work, most of them can objectively and fairly verify the payment base of units and individuals. But sometimes, there may be "human feelings", and there may also be "nail households" who refuse or hinder the audit work. The best way to prevent such incidents is to cross-audit in different places.

5. Strengthen team building. On the one hand, it is necessary to strengthen and enrich professional auditors; On the other hand, professional training should be given to existing personnel.