1. Enrich the audit content.
With the continuous improvement of social security fund financial system and the strengthening of supervision and management methods, it is far from enough for social security audit to carry out the authenticity and compliance audit of financial revenue and expenditure around fund safety. The content of social security fund audit should be enriched with the expansion of audit objectives.
First of all, the audit of social security funds must change from paying attention to the safety of funds to paying more attention to the integrity, effectiveness and sustainability of the system. Institutional guarantee is fundamental. Only by solving the institutional problems can we ensure the safety and effectiveness of funds. At the same time, just ensuring the security and effectiveness of the fund cannot guarantee the soundness, integrity, effectiveness and sustainability of the social security system. Exposing and reflecting on the problems existing in the social security system is more meaningful to promote the perfection of the social security system and standardize the management of social security business.
Secondly, it is necessary to deepen the audit transformation of various systems and funds, from the audit of individual systems and funds such as pension, unemployment and medical care to the improvement of the whole social security system. Discover and expose more unsystematic, uncoordinated and unconnected problems between different social security systems and between different social security fund management, and promote the soundness, integrity and effectiveness of the large social security system.
Thirdly, it is necessary to change from checking the accuracy and validity of social security information of a single department or individual to checking the correctness and completeness of social security information of a department or an individual based on the analysis of relevant information of multiple departments. In order to supervise and inspect social security, it is necessary to compare and analyze social security information by integrating effective information from all aspects to promote the performance of social security work.
Fourth, to meet the requirements of social security information management, we should change from paying attention to the audit of written account data to paying more attention to the security of system data, the integrity and effectiveness of system analysis and early warning under the conditions of information management, and rely on information technology to promote more and better management of social security business.
2. Innovative audit methods.
At present, the management of social security funds has a dual nature: it must accept the vertical management of the competent authorities in the State Council and the horizontal management of local governments. Therefore, it is necessary to improve the traditional audit method of special funds, adopt the combination of "peer review" and "superior review", and strengthen the inspection and supervision of social security agencies and relevant departments and units. According to the current audit mode, audit institutions are subordinate to governments at all levels, and governments at all levels are not only the leaders of audit institutions, but also the objects of supervision and control of audit institutions, so it is difficult for auditors to be independent of the audited units. Therefore, we should give full play to the advantages of two-way independence of CPA audit. Under certain conditions, in order to ensure the comprehensive supervision of social security funds, state audit institutions may entrust some audit tasks to private audit organizations. At the same time, the national audit institutions should also strengthen the guidance of internal audit institutions and actively play the role of internal audit. In the specific audit work, it is necessary to combine finding out the base of social security funds with exposing illegal problems, and to combine comprehensive audit with key spot checks. The effective combination of various audit supervision methods is conducive to mobilizing all forces, realizing all-round supervision of social security funds and giving full play to the overall effectiveness of auditing.
3. Improve audit methods.
Social security fund audit should actively adapt to the requirements of the development of the situation, expand the audit objectives, enrich the audit contents, especially adapt to the requirements of performance audit and computer audit, improve the audit methods and improve the audit efficiency.
First, we should speed up the development and application of computer auditing technology, explore online auditing, and improve the efficiency and quality of social security fund auditing.
The online audit of social security fund is to connect the computer networks of social security, finance, taxation departments and other data-related parties with audit institutions by using computer network technology and adopting certain transmission and acceptance methods. Through the audit operation platform and supporting audit application software system, the data of the collected * * * enjoyment resources can be converted, and remote real-time online verification, analysis, doubt elimination and early warning can be carried out in different places, so as to serve the audit objectives and the efficient operation of social security funds more efficiently.
The online audit of social security funds can be realized: after-the-fact audit is changed into a combination of in-process and after-the-fact audit, data collection is carried out on demand, and the cycle of audit data coverage is greatly shortened; From static audit to dynamic and static audit, real-time data has become the audited object, making audit early warning possible; From the on-site audit to the combination of on-site and remote audit, the original data processed by the audit software system are re-integrated, which effectively improves the audit efficiency of tracking verification and on-site evidence collection; From financial audit to the combination of financial and business audit, a large number of business data will prevent financial risks more effectively.
Second, we should make more use of audit investigation to achieve the audit goal of social security fund. Under the social security system, this paper analyzes and judges the problems existing in a social security system and fund, puts forward audit opinions and suggestions for strengthening and improving, requires auditors to have a broader perspective and a broader vision, and prevents and avoids seeking truth from facts in audit judgments and dead-button clauses. Auditors should have more information channels and sources to ensure adequate information. At the same time, the implementation of any social security system and the management of social security funds involve many departments and units, and the division of labor is relatively clear. The traditional audit method with one unit as the audit object can no longer meet the needs of modern social security audit. Multi-departments, multi-sources of information and the target requirements of performance audit require us to adopt more audit investigation methods in social security fund audit.
Third, we should explore the establishment of a sound performance audit method and evaluation system. Audit institutions and auditors must pay attention to the social and economic benefits of social security funds on the basis of audit legality and authenticity. Carrying out the performance audit of social security fund is the inevitable trend of the development of national audit work, the concrete embodiment of implementing Scientific Outlook on Development, the inevitable requirement of shifting the focus of social insurance work, and the realistic need of conforming to the development trend of international audit. Performance audit is still in the initial stage of practice in China, and there are many problems restricting its development, which need us to further explore and improve.
4. Actively promote the announcement system of audit results.
The announcement system of audit results embodies the concept of "ruling for the people and putting people first" and the principle of independent audit supervision according to law. Social security fund audit should actively adopt audit notice and announcement. Audit institutions will deal with and punish the problems found in the audit and report to the government, which will attract the attention of government leaders and play an important role in urging the audited units to rectify. However, these are not enough. We must also establish an audit notice and announcement system. By reporting and publishing the facts of violation of discipline and discipline, public opinion can be used to promote its rectification, so as to further exert the power of audit and achieve better audit results, and at the same time, the work level of audit institutions and auditors can be improved.