(1) Establish an audit work system. Set up audit posts, determine the responsibilities of auditors, audit business and financial activities, and ensure the accuracy of various management work.

(2) Business audit is divided into document audit and standard audit.

(1) file review. Whether the payment voucher and passbook are implemented in time and whether the items are filled in accurately; The forms filled in at the county, township and village levels are accurate and complete, and the signatures are complete; Whether the quantity is accurate; Whether the procedures for pension payment, insurance relationship transfer and surrender are complete.

② Standard audit. Whether the conditions or qualifications for pension payment, inheritance insurance, insurance relationship transfer and surrender are in compliance with the provisions, and whether the calculation standards are accurate.

(3) Financial audit is divided into capital audit and capital audit.

① Fund audit. Whether the implementation of the financial system is accurate; Whether the insurance premium paid by the township is timely and full; Whether the income and expenditure of the fund are recorded in time and whether the accounting records are accurate; Whether the accounting of the responsibility fund and the adjustment fund is accurate and whether the use is in compliance with the provisions; Whether the transfer insurance premium of pension, inherited deposit and surrender premium is paid in time and in full.

② Fund audit. Whether the extraction and use of management service fees meet the requirements; Whether the expenditure is reasonable and whether the original documents are legal.

(4) Audit procedures are divided into daily audit and annual audit.

① Daily audit. Auditors should always audit the qualifications and calculation standards of pension collection, insurance relationship transfer, surrender and insurance money inheritance, conduct spot checks on relevant business documents and financial procedures at any time, and accept the verification of the insured and the insured unit.

② Annual audit. The county management center shall conduct a comprehensive audit at least once a year, audit the business and financial activities of that year (or last year), write an audit report, put forward rectification opinions on the problems found, and urge them to correct.