1. Internal audit performance:

The audit department (branch) set up by the social insurance institution shall supervise and inspect the social insurance fund managed by the department under the direct leadership of the principal responsible person of the unit.

2. Performance of external audit:

(1) The auditing department of social insurance institutions shall supervise the authenticity and legality of social insurance funds paid by enterprises participating in social insurance.

(2) The superior department reviews the subordinate departments.

(3) National audit institutions audit social insurance institutions.