Each industry audit has its own characteristics, each with its own emphasis. Only by accurately grasping the characteristics of auditing in various industries and highlighting the key points of work can we grasp the key points, avoid detours, reduce risks, improve efficiency and achieve results. The author has participated in the auditing practice of unemployment insurance fund, and thinks that it has many characteristics compared with the general financial revenue and expenditure audit, which needs to be paid attention to.
First, the unemployment insurance fund audit is of great significance.
Unemployment is not only an economic problem, but also a social problem. Whether this problem can be properly handled is directly related to social stability, the overall situation of reform, development and stability, and the implementation of Theory of Three Represents. Unemployment is inevitable in modern economic society, so all countries have established unemployment insurance systems to deal with unemployment. Unemployment insurance system is the "stabilizer" and "shock absorption net" of economic and social development, and it is the basic policy to solve the unemployment problem. The unemployment insurance fund is the material basis of the unemployment insurance system and the core of the operation and function of the unemployment insurance system, and its management is very important. Audit of unemployment insurance fund is an important means to supervise the unemployment insurance fund, a restraining force to prevent and correct the operational deviation of the unemployment insurance fund, an effective measure to promote the standardized management of the unemployment insurance fund, a necessary way to supervise the implementation of the unemployment insurance policy, and an important channel to provide decision support for the investigation of unemployment insurance system reform. Therefore, under the guidance of Theory of Three Represents and Scientific Outlook on Development, with a high sense of responsibility and mission, the auditors should carry out the audit of unemployment insurance funds in a rigorous, meticulous, high-quality and efficient manner.
Two, the unemployment insurance fund audit objectives are more demanding.
The audit of unemployment insurance fund is directly related to the vital interests of the unemployed, to the overall situation of enterprise reform and stable development of economic construction, and must have the consciousness of serving the overall situation and macro-control. The Audit Development Plan of the National Audit Office from 2003 to 2007 clearly requires that we should grasp the overall situation of social security funds, focus on exposing and analyzing problems from the system and management, safeguard the safety and integrity of social security funds, promote the compilation of social security budgets, and improve the social security system. Unemployment insurance fund audit is an important part of social security fund audit, which should be followed. Therefore, in order to break through the traditional thinking that the main purpose is to examine violations of laws and regulations, it is necessary to expose the problems and defects existing in the current unemployment insurance fund management and unemployment insurance system, investigate the role of unemployment insurance policies, promote the management norms of unemployment insurance funds, promote the reform of unemployment insurance system, and find out the family background, problems, roots and countermeasures from the system, system and management.
Three, the unemployment insurance fund audit object covers a wide range, scattered information resources, heavy workload.
At present, the management of unemployment insurance fund involves many departments, and the collection and management departments are separated from each other. Tax authorities and social insurance agencies are responsible for the collection and management of unemployment insurance funds, local financial departments are responsible for the storage and management of unemployment insurance funds, and social security agencies are responsible for the registration and issuance of unemployment insurance benefits. At the same time, the institutions responsible for the supervision of unemployment insurance funds include the administrative department of labor security, the financial department and the audit department. Each department of unemployment insurance fund management has its own characteristics in organizational structure and management mode, with different information levels and different personnel qualities. The communication and coordination between them is not smooth enough, and the lack of systematic and powerful supervision and restriction is a common phenomenon. Coupled with regional differences and different unemployment insurance management systems, each place has its own unemployment insurance regulations, which brings certain complexity to audit data collection and analysis, audit evidence collection and audit evaluation. In addition, in order to verify the authenticity of the information provided by the unemployment insurance fund management department, auditors have to go to labor statistics, industry and commerce, civil affairs, editorial board and other departments to investigate and collect evidence, which is a heavy workload. In this regard, auditors should make full preparations, rationally allocate audit resources, explore effective audit channels, and strive for the best audit results.
Four, the unemployment insurance fund audit method should have a new breakthrough.
The audit of the unemployment insurance fund should not only check the legitimacy, authenticity and effectiveness of the fund's financial revenue and expenditure, but also check the development of the local unemployment insurance system and measure its role in unemployment prevention, unemployment insurance and employment assistance. The characteristics of benefit audit are more prominent. Therefore, we must get rid of the shackles of traditional manual auditing and table lookup methods, actively use computer auditing technology, and learn the situation accurately and quickly with the incomparable advantages of fast computer operation, complex query and statistical analysis. We should pay attention to the combination of routine audit and audit investigation, adopt a large number of sampling investigation methods, and maximize audit benefits under the constraints of existing audit costs. In the sampling survey, we should not only strictly abide by the Sampling Standards for Auditing Organs, but also actively explore new methods and approaches in light of the actual situation. The legal basis for the audit of unemployment insurance funds should refer not only to the laws and regulations on unemployment insurance and social security, but also to the financial management rules of funds, national laws and regulations and local laws and regulations. It is necessary to refer to both the previously promulgated laws and regulations that are still applicable now and the newly promulgated laws and regulations. Auditors should comprehensively collect and thoroughly understand the spirit, use the commonly used financial audit laws and regulations retrieval software for effective retrieval, so as to accurately apply the legal basis.
Five, the particularity of the audit content and focus of the unemployment insurance fund
Different from the financial revenue and expenditure audit which pays attention to the quality of assets and the authenticity of profit and loss, the audit of unemployment insurance fund mainly focuses on auditing the real and legitimate benefits of the operation of unemployment insurance fund in raising, expenditure and management, and evaluating the unemployment insurance system and function. The focus of the audit includes: the focus of the fund-raising link is to check whether the fund-raising method is compatible with the unemployment insurance system model, whether the collection department collects unemployment insurance premiums according to legal items and standards, whether there are acts such as intercepting, concealing, transferring fund income, setting up a "small treasury" privately, whether the payment unit pays in full and on time, and whether there are acts of underpaying, missing or not paying unemployment insurance premiums; The focus of fund management is to check whether the internal control system of raising, using, managing and auditing unemployment insurance funds is sound and effective, whether to implement the management of two lines of revenue and expenditure, whether to carry out scientific budget management, and investigate the rationality of fund balance distribution. The fund expenditure link focuses on the authenticity and legality of the fund payment, whether there is misappropriation, loss and waste, whether there is default, underpayment, false reporting of unemployment insurance benefits and other acts; In the aspect of fund performance audit, we should focus on finding out the coverage of unemployment insurance, exposing the obstacles and problems existing in the collection of unemployment insurance, analyzing and evaluating the guarantee ability of the fund, and the benefit of purchasing government bonds with the fund balance.
The audit risk of unemployment insurance fund is highlighted.
Due to the difficulties in accurate statistics of the unemployed population, multi-sector management of the unemployment insurance fund, nonstandard fund accounting, lagging legislation and insufficient mutual assistance, and limited audit resources and strength, there are great risks in auditing whether the income of the unemployment insurance fund is fully receivable, whether the expenditure is exhausted, and whether the fund balance is safe and complete. Auditors should have a clear understanding of this, strictly implement audit standards and audit project quality control methods in audit implementation, rely on audit norms and audit quality control, prevent and resolve audit risks, and improve the supervision and macro-analysis depth of unemployment insurance fund audit.
Seven, the appropriateness of the unemployment insurance fund audit evaluation.
At present, the implementation of unemployment insurance regulations varies from place to place, the development of unemployment insurance system is unbalanced, the development of unemployment insurance is still in a transitional stage, and the reform is facing severe challenges. Therefore, it is not appropriate to use a unified standard to evaluate the management of local unemployment insurance funds, rather than killing them with a stick, but to find out the subjective and objective reasons for the problems and clarify the responsibilities. On the basis of grasping the facts, describe the operation of the unemployment insurance fund objectively and fairly, and make it appropriate and appropriate. Combined with the regional characteristics and the level of economic development, this paper makes a comprehensive evaluation, and puts forward practical and constructive audit suggestions in improving the management of unemployment insurance funds and promoting the reform of unemployment insurance system.
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