Measures for social insurance audit

In order to standardize the social insurance inspection work, ensure the collection and payment of social insurance premiums in place, and safeguard the legitimate rights and interests of the insured, these measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the relevant provisions of the state.

The term "audit" as mentioned in these Measures refers to the social insurance agency's verification of the payment of social insurance premiums and the collection of social insurance benefits according to law.

Social insurance agencies shall review the payment of social insurance premiums in accordance with the following procedures:

1. Inform the auditee of the relevant contents, requirements, methods and materials to be prepared three days in advance. In special circumstances, the auditee can conduct the audit without prior notice;

2, there should be two or more auditors jointly, to produce their official documents, and to explain the identity of the audited object;

3, the audit situation should be recorded, and the record should be signed or sealed by the auditor and the legal representative of the audited entity (or the agent entrusted by the legal representative). If the legal representative of the audited entity refuses to sign or seal, the reasons for refusing to sign shall be indicated;

4. The social insurance agency shall inform the audited object in writing of the audit results within 5 working days after the end of the audit, and no illegal acts have been found;

5. If it is found that the audited entity has violated laws and regulations in paying social insurance premiums or participating in social insurance according to regulations, it shall truthfully write an audit opinion and deliver it to the audited entity within 10 working days after the audit. The auditee shall make corrections within a time limit.

legal ground

Measures for social insurance audit

Article 4 Social insurance auditors shall meet the following conditions:

(a) adhere to the principle, decent style, fair and honest;

(2) Having technical secondary school education and professional knowledge in accounting and auditing;

(three) familiar with social insurance business and related laws and regulations, with the corresponding qualifications to carry out audit work. Fifth social insurance agencies and social insurance auditors to carry out audit work, exercise the following functions and powers:

(a) require the audited entity to provide information and materials related to the payment of social insurance premiums, such as employment, wages, financial statements, statistical statements, payment data, relevant account books and accounting vouchers;

(2) You can record, record, videotape, photograph and copy information related to the payment of social insurance premiums, and investigate and inquire about the auditees' participation in and payment of social insurance premiums;

(3) Requiring the auditee to provide information related to the audit matters.