What is the focus of social security audit?

Legal analysis: Social insurance fund audit should grasp the following key links:

(1) Strengthen the management of audit projects and reasonably determine the audit focus;

(2) Strengthen investigation and testing, and make clear the focus of audit work;

(3) Strengthen the extended audit to ensure the effectiveness of the audit;

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

Legal basis: Article 67 of the Social Insurance Law of People's Republic of China (PRC) The preparation, examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.