The Study On Design And Implementation Of 2002-2005 Basic Endowment Insurance Fund Audit Program In X-City

Endowment insurance is one of cores of social security system. It can directly effect every people in society and is concerned with the basic life needs of workers. There are still many problems in endowment insurance funds supervision in China such as misappropriated, thus further strengthening of the supervision of endowment insurance funds turns into the key to ensure the safety of endowment insurance funds. Audit in endowment insurance funds plays the economic supervision, monitoring and evaluation functions. As an important part of the social insurance funds, endowment insurance funds become the cornerstone of the harmonious development of society. Endowment insurance funds audit is of great significance to maintain the public confidence on endowment insurance funds and promote endowment insurance funds to work fleetly and healthily in the current situation.In the summarization of social insurance funds audit, this paper introduces endowment insurance and basic endowment insurance, endowment insurance funds and the characteristics, focuses and methods of endowment insurance funds audit. In the backgroud of endowment insurance funds audit, this paper first reviews the development process of endowment insurance system. Then it analyzes the necessity of endowment insurance funds audit, followed by introduction of the actualiy of endowment insurance funds audit in China. And finally for the basic situation of endowment insurance funds in X-City, this paper respectively introduces basic endowment insurance system, endowment insurance funds audit and the basic information of the audited object.In the design of basic endowment insurance fund audit program in X-City, this paper seperately introduces the audit objectives, audit scope and object, the audit focus, the main contents of the audit, program implementation steps, the division of the audit team and so on.In the implementation of audit program, this paper analyzes the implementation process of the audit program, including pre-trial preparation, audit implementation and the report stage. In this audit, lots of problems appears in the collection and provision, business control and information management of X-City's pension fund.Through the audit of the levy, payment and management of X-City's basic pension fund, we found out the overall scale of X-City's basic pension fund, and also found many problems. This audit has reached the desired results, thus it can be said the design of the audit program is reasonable and the implementation of the program is successful.This paper takes the design and implementation of the audit program as the perspective and looks further into the audit of endowment insurance funds. This paper uses new research ideas, unique perspective and combination of theory and practice. It has an important practical significance for endowment insurance funds audit, and also provides a paradigm for reference for the future of the design and implementation of audit programs of other social insurance funds.