A Study Of The Application Of Online Auditing To Social Security Fund

Social insurance funds play an important role in the entire social insurance system.As a government department,audit institutions throughout the country protect the social insurance fund to achieve its due function,at the same time,they organize and implement a large number of audit practice.However,in 2017,due to the increasing number of insured people,the number of insured and treated people has reached 1.3 billion,leading to a gradual increase in the number of social security funds.Nowadays,the social security departments of the various types of social security funds have completed the majority of information technology,and established information management system through the electronic media to store large amounts of data.On the one hand,as the changes in the management of social security information,the audit department faces new challenges.the auditing organs of the mode of operation must be made in time to adjust the objective requirements accordingly,otherwise it is difficult to adapt to the new audit requirements.On the other hand,the computer has a high efficiency and high precision,Technical means and networked audit methods in a new audit environment can ensure high audit efficiency in a limited time and complete the large amount of data on social security insurance fund audit.Carrying out social security fund network audit has becoming an effective way of practical choice in audit institutions.This paper use the case of the AO audit system of the Audit Bureau of Chongqing Municipality to research in the network environment through making differences between the audit of the traditional way and the audit of the AO system from five aspects of survey data?audit implementation ? analyze the problem ? summary of the program and get the conclusion.The paper analyzes the characteristics and difficulties of the audit of the old-age insurance fund,finds out the difficulty of the audit which is difficult to complete under the traditional audit mode,and then explores the new ideas and methods of the computer network audit.From the social security department information management system in the old-age insurance data,making use of other relevant departments of the data and analysis and construction of computer statements.To find the old-age insurance data and the death of the public security sector population,landless peasants and other information in the relevant information,thus revealing the concealment of the pension to enjoy the death of the situation and take care of the pension,conceal the status of family members to participate in landless peasants pension insurance and other problems,Proposed to be in the relevant government departments to establish a shared information platform to strengthen the pension payment qualification audit recommendations.At the same time put forward the audit department to strengthen the social security fund computer audit rules and regulations promulgated;do a good job on the social security departments to establish the internal audit of the information system;gradually improve the innovative talent training system and other three recommendations.To improve the current workload,low efficiency of the traditional social security fund audit methods to improve the social security fund audit supervision,supervision level to provide a strong reference.