The Design And Implementation Of Digital Audit System Of The Social Security Fund

With the further application of computer technology, the information level of audit unit is rapid increasing, especially with a series of national "Golden Projects", such as the "Golden Finance Project", "Golden Insurance Project", "Golden Tax Project", "Golden Audit Project", etc. the core business and administrative affairs of departments, including finance, social security, taxation, etc., have realized informatization and digitized management, which make a severe challenge to the traditional audit authorities.The supervision of social security fund in our country is strict, but there are illegal use and other issues in the local area, social security fund is an important capital to build a harmonious society and to ensure social stability. For attention and strengthen the overall safety of funds to ensure the fund will not be misappropriated, we must strengthen the management and supervision of the audit. Audit work of the social security fund has been highly valued by the state and the relevant management, the long-term supervision of the funds is an important task and responsibility of the new audit work. In order to effectively exercise the audit and supervision functions of the provincial audit institutions and improve the work quality and efficiency, it is necessary to build a social security fund audit information system.Based on the digital audit system of the social security fund (The Audit System, for short), combined with the social security audit practice and experience, as well as various types of documents relating to social security issued by the National Audit Office, the paper describes the design and implementation process of the audit platform which can realize the data collection, transfer, analysis, management, modeling, early warning and other functions.The main work done in this paper:1.Analysis the necessity of social security audit, study the development trend of social security funds and the status of Chinese social security fund, and analysis the purpose and significance of this paper.2. Analysis the social security business and its process, focus on the information system of the social security agencies, analysis the social security system of data structure, E-R diagram and entity relationship, data table design, data field design from the overall to the concrete, list some basic table and its main field, analysis the social security system, the main vulnerabilities and solutions.3. Analysis audit business processes and digital audit process, according to social security system analysis design audit system architecture, data structure, E-R model, entity relationship, establish audit analysis table and table data selection, analysis the fields of some main date table, combining the social security system data sheet and audit table, analysis table describing a case of social security audit the application of electronic audit, and design the network environment, the system security and system function of the audit system.4. Implement the audit system after the completion of the audit system analysis and design, including the preliminary research, data preparation, development and deployment, the system test run, etc. The paper describes the data preparation process, mainly focus on data preparation, acquisition and conversion, load-update, calibration and other processes.The digital information system describing in the paper is not only used in the social security fund audit, but also in the digital audit system of other industries, the analyzing and designing process can be referred in this article, this article can be also referenced by other regional audit institutions to deploy social security audit information system. The Audit System connected a part of module data of "Golden Insurance Project" and "Golden Audit Project" to inform The Audit System data platform logically, which can be regarded as big data applications. In the process of analysis and design, some problems in the audit of social security funds are found in this paper which played positive effect on the development of digital audit and audit information system.