The ultimate goal of social insurance audit is to safeguard the legitimate rights and interests of the insured, so as to ensure the smooth implementation of social insurance benefits in accordance with national laws, policies and regulations, and play a very good role in maintaining the stability and development of social insurance.

The main functions of social insurance audit are: promoting the collection of social insurance funds; Prevent the loss of social security funds; Promote fair competition among insured enterprises; In addition, it can also improve the quality of social security management.

Social insurance auditors shall audit the social insurance payment of the employer according to law. Main contents:

Ninth social insurance payment audit content includes:

(a) whether the number of social insurance payers and the payment base declared by the payer and the payer conform to the provisions of the state;

(two) whether the payment units and individuals pay social insurance premiums in full and on time;

(three) the payment of social insurance premiums by units and individuals;

(four) other audit matters stipulated by the state or assigned by the administrative department of labor security.