Case Analysis Of Social Security Funds Auditing In A District

Social security is related to national economy and the people’s livelihood. In recent years, our country is deepening in the reform of the social security system, and gradually expand the scope and the content of social security, to further improve the level of people’s welfare, maintain the people’s unity and social harmony and stability. And the social security funds, which is the most important, are more and more attention by peoples all around. so to the government the audit of social security funds including the audit supervision are the most important. In the 1988, Social security audit division are founded in Audit Commission approvable by the State Council. This decision symbolize the reutilization and the normalization of China’s audit of social security funds. In the recent thirty years, the Audit of social security funds are improving the System of the Social security, ensure the fund security and complete, promote the system to improvement and perfect the management indeed.In 2012,the Audit Commission, arranged more than 40 thousand auditors, organized and implemented the audit of social security funds in our country, which is the most widely and involving the most types of the social security funds in the history. The audit and the result, absorbing the attention of the peoples to social security funds, strengthen the desires and demands of the public and the media to the audit of social security funds. As a result, the audit of social security funds is facing newer and higher requirements, along with more responsibility and greater challenges. The urgent task on hand is how to improve the audit quality of the social security fund and control the audit risk in the new situation.The audit of social security funds in A district, is the organic component of the national social security fund audit, almost completed the mission, clear the situation of the social security in this area, found the problems all aspects of the social security funds, and put forward the audit suggestion and made the decision of audit. But at the same time, problems existed, such as audit quality is not high, the audit effect is not obvious and so on. According to all these above, this paper, combined with the related theory of the audit of social security funds and the process and results of the audit, have deep explored the problems existing in the audit of social security funds and the reasons. Outstanding social security funds audit project, the project implementation and the specific practices of Ji’an city level social security funds audit, especially advanced experience summary, introduced in this paper, provided a specific experience for the social security fund audit in A district. In the end, combined with the analysis of the problems and reasons of the audit of social security funds in A district, put forward the improve audit supervision mechanism of social security funds, improving the quality of audit personnel, improve the audit methods, strengthen the follow-up supervision of audit recommendations for improvement. It has important practical significance about improving quality of social security funds audit in the future, audit risk control in A district.Two parts in this paper:Introduction and the body. The introduction involve the topic background and the significance, literature about audit of social security funds in foreign country including the present situation, problems and the way to, proposed research ideas and methods. The body contain five chapter:the first chapter, Interpret the meaning of the social security funds and the audit, the content and the purpose of auditing, the main content and audit method of social security funds are emphasized, expound the theoretical basis of the audit of social security funds. The second chapter, the case study, the situation of the social security, the process, the Audit Finding in A district. The third chapter, according to the analysis of the audit of social security funds in A district, find out the problems of the audit of the social security funds, such as audit evidence, audit power shortage, audit methods and audit technology lags behind, the audit effect is not obviousness. Deep analysis the reason of these problems, such as Audit supervision mechanism is not perfect, the auditor general quality is not high, audit means is backward, lack of follow-up audit supervision, etc. The forth chapter, introduces the basic situation of outstanding social security funds audit in Ji’an city level, make a summary of the experiences and the practice. The fifth chapter, reform policy of A district about the Audit of social security funds:1 st,estabilish perfect supervision mechanism of social security funds audit;2nd,to enrich audit ability and improve the comprehensive quality of audit staff;3rd,improving the audit method;4th,improve the follow-up audit supervision, strengthen the audit results using.