The audit subjects of medical insurance fund mainly include national audit institutions, social audit organizations and internal audit institutions.

I. National audit institutions

The state auditing organ shall be responsible for auditing and supervising the medical insurance fund. In China, national audit institutions refer to the National Audit Office and its local audit institutions. According to "People's Republic of China (PRC) Audit Law" and relevant laws and regulations, audit the income and expenditure, management and use of medical insurance funds, and issue audit reports.

Second, the social audit organization

Social audit organizations refer to intermediary institutions such as accounting firms and auditor firms that have been approved by relevant state departments and are qualified to engage in audit business. They can accept the entrustment of the medical insurance fund management institution, relevant government departments or enterprises to audit the medical insurance fund. Social audit organizations shall abide by the Law of People's Republic of China (PRC) on Certified Public Accountants and other relevant laws and regulations, and maintain the principles of independence, objectivity and impartiality.

Three. Internal audit institution

The internal audit institution refers to the department responsible for the audit work established in the medical insurance fund management institution. They audit and supervise the operation, management and risk control of the medical insurance fund according to the internal audit system and regulations. In the audit process, the internal audit institutions should maintain close communication and cooperation with the national audit institutions and social audit organizations to maintain the safe and compliant operation of the medical insurance fund.

To sum up:

The audit subjects of medical insurance fund include national audit institutions, social audit organizations and internal audit institutions. These subjects should follow the relevant laws and regulations in the audit process, maintain the principles of independence, objectivity and fairness, and maintain the safe and compliant operation of medical insurance funds.

Legal basis:

Article 3 of the Audit Law of People's Republic of China (PRC) stipulates that the state implements the audit supervision system. Audit institutions shall be established in the State Council and local people's governments at or above the county level.

Article 5 of the Law of People's Republic of China (PRC) on Certified Public Accountants stipulates that certified public accountants shall abide by laws and administrative regulations, abide by professional ethics and follow professional standards when performing business.

Please note that the above answers are for reference only. If it is really necessary to handle relevant affairs, please consult professionals and subject to relevant laws and regulations.