| Along with reform of the socialist market economic and accelerating development of industrialization/urbanization and the aging problems in our country, the issue of endowment insurance has raised wide concern. Endowment insurance plays an important role in the development of our economy.It will be a great challenge for the social audit work to buildandimprove the endowment insurance system. Traditional manual audit method can’t achieve timely and comprehensive supervision,while the audit implementation system(AO), which is widely used now, can’t meet the requirement of supervising comprehensively or real-time supervision on the same platform.So it is necessary for us to develop a network audit system for the endowment insurance. it will supply convenience for the administration to timely control and adjust the regulations. Furthermore, it will be easy to deal with the illegal behaviors according to the same criterion.Network audit method has great advantages in audit scope and efficiency over the traditional method, it can also timely find problems in the management of insurance fund through real-time and online supervision.Based on the endowment insurance network audit system in BeSheng and endowment insurance audit as the research object, we research and design network audit system from six lays of data acquisition management, data precautions management, model building management, doubtful data management, audit analyses management, report management to make the endowment insurance from afterward audit to beforehand audit, realize the real-time tracking, on-line monitoring, timely control, fully guarantee the security and integrity of endowment insurance, maximize the social and economic benefits of endowment insurance fund.The successful development of endowment insurance network audit system of BeSheng city, improves the audit efficiency, guarantees the security of the endowment insurance fund, at the same time, has certain promotion and reference for the development of network audit system to other provinces and cities. |
