Carrying out social security audit is of great significance for safeguarding people's rights and interests and promoting the continuous improvement of social security system.

1. 1 Promote the continuous improvement of China's modern social security system. Social security fund audit is a booster for the development and improvement of social security system. From a macro point of view, social security audit promotes the improvement of social security-related laws and regulations, makes social security work have laws to follow, and promotes the further standardization of work. From the microscopic point of view, the supervision and service functions of social security audit are integrated with each other, and at the same time, practical audit suggestions are put forward for social security fund management agencies to better serve social security work.

1.2 Ensure the safety and integrity of the social security fund and prevent the loss of the fund. The development of social security audit has further standardized the management of social insurance, social assistance, social special care and social welfare and the financial management of handling institutions, effectively prevented the loss of funds, and fully exerted the economic and social benefits of social security funds.

1.3 safeguard the basic rights and interests of the people and maintain the overall social stability. The social security system embodies the concern of the party and the government for the people, and it is also an important measure for the people to enjoy the great achievements of reform and opening up. To carry out social security audit is to give full play to the responsibility of social security audit from the perspective of safeguarding the fundamental interests of the people, so that every penny of social security funds can really be used to safeguard the interests of the broad masses of the people and the key link of maintaining social stability. As auditors, we should base ourselves on our duties and serve the interests of the people with practical actions.

2 Difficulties and problems in social security audit

2. 1 The social security legislation is relatively backward and the legal system is not perfect, which makes it difficult to determine the nature and evaluation of the audit and to implement the audit decision.

With the continuous improvement of the social security system and the continuous expansion of the scope of social security, various types of insurance have been introduced one after another, and the formulation of supporting laws and regulations is relatively lagging behind, which is not conducive to the standardized management of funds. This has brought some difficulties to the implementation and judgment of the audit. While understanding a large number of policies and regulations, auditors should also analyze the consistency and cohesion of relevant policies and regulations, so as to make corresponding judgments. In addition, most social security policies and regulations are procedural laws, not substantive laws, and the handling of illegal acts is not clearly defined, and the basis for review and handling is not clear.

Due to the lag of laws and regulations, there are reasonable and illegal phenomena in audit, which brings certain difficulties to the implementation of audit decisions. For example, when auditing a special fund, it is found that the fund is deposited in rural credit cooperatives, which will not have much impact on the security of the fund, and it is also more convenient to serve farmers. However, the relevant laws and regulations strictly stipulate that funds must be deposited in the four major state-owned commercial banks, which leads to the contradiction between rationality and legality, and the implementation of relevant audit decisions is very difficult.

2.2 The variety and wide coverage of social security funds have intensified the contradiction between audit strength and workload. Social security funds cover almost all aspects of the whole society, with many types and wide coverage. From the types: including pension, unemployment, medical care, work injury, maternity and other social insurance funds, disaster relief, poverty alleviation and other social relief funds, social welfare funds to develop social welfare undertakings, housing provident fund, low-rent housing funds, other social security funds stipulated by laws, regulations and rules, etc. From the perspective of revenue and expenditure channels, its sources of funds include financial allocations at all levels, unit and individual contributions, social donations, interest income from bank deposits, income from purchasing debt interest with surplus funds, overdue fine income, adjustment income, subsidy income, sponsorship income, etc. From the scope of expenditure, there are pension, medical care, work injury, maternity, unemployment, laid-off, subsistence allowances, disaster relief, poverty alleviation, disability assistance, retirement, welfare homes, five-guarantee households and poor households. These characteristics of social security fund not only increase the audit workload, but also make it impossible for auditors to set foot in some industries. For example, in the audit of medical insurance fund, the extended audit investigation of hospitals can only stay on the surface, and it is impossible to conduct in-depth investigation on whether drugs are abused, which also invisibly increases the audit risk.

2.3 Computer-aided auditing and other advanced auditing methods are not fully used, which restricts the efficiency and quality of social security fund auditing. In recent years, the state has vigorously implemented the "Golden Insurance Project", and the computer-aided management system has gradually popularized and played an important role in the management of social security funds. The Audit Department has made some attempts and explorations in computer-aided auditing and gained some experience. However, due to the lack of software and hardware, the audit department, especially the grassroots audit department, can't make full use of computers to facilitate the audit in the process of social insurance audit, especially the lack of software development (there is a phenomenon that the audit software of social security special fund business can't accommodate the fund database in the audit practice), which leads to the failure of computer-aided audit of social security fund and affects the audit efficiency and quality.