Research On Auditing Of Pension Insurance Fund

In the context of the increasing number of insured people and the continuous improvement of pension benefits,pension funds have played an indispensable role,but they are also facing increasing pressure.Overall,though,the national pension fund is balanced and has a healthy surplus.But to be specific,the problem of fund imbalance between provinces is particularly prominent.The sustainability of old-age insurance system and the payment risk of old-age insurance fund have become the focus of public concern.As an important part of the party and state supervision system,state audit should actively meet the needs of the party central committee and the state council for national governance,maintain social stability and escort high-quality economic development.At the critical moment of facilitating the "three major battles",the national audit institutions play an important role in maintaining the sustainability of the pension system and fund security by carrying out the pension fund audit.However,due to the prominent characteristics of the endowment insurance system,such as wide coverage,various types,large size of endowment insurance fund,and complex operation,the relatively limited audit resources have brought great challenges.In order to improve the quality and efficiency of the pension fund audit work,and to give better play to the pension fund audit work to serve the construction of the national pension security system,it is necessary to further optimize the audit practice.Firstly,this paper expounds the necessity of optimizing and improving the audit practice of endowment insurance funds under the new situation,sorts out the audit objectives,audit contents and key points,audit evidence collection methods,audit reports and announcements of endowment insurance funds,and conducts research based on cybernetics and audit quality theories.Through investigation and research,this paper summarizes the public data on the official website of audit institutions,analyzes the current situation of pension fund audit carried out by audit institutions in recent years,summarizes the achievements made in practical work,and points out and analyzes the common problems.Then through the specific case of the author's practice in the CNAO'S S Resident Audit Office,focusing on the working process of the audit institution,the author introduces the audit process of the pension fund of A province in detail from the three stages of audit preparation,implementation and report,and summarizes the successful experience,then analyzed the remaining deficiencies.Finally,based on the analysis of the status quo and the result of the specific case analysis,in view of the current problems existing in the endowment insurance fund audit work and the reasons,combining the successful experience of CNAO'S S Resident Audit Office and other advanced experience,audit institutions from pre-trial training,allocation of human resources,solution preparation,audit methods,audit reports and audit linkage,summarized and put forward suggestions on the optimization of endowment insurance fund audit practice,in order to better play to the endowment insurance fund audit work to maintain the healthy operation of the system state pension security system.Most of the existing pension fund audit research from the necessity of audit or fund operation of a link audit unilateral research.By collecting and sorting out relatively comprehensive public data and combining with the first-hand case data fully obtained through personal experience,this paper innovatively combines the two,systematically and pertinently puts forward Suggestions on the optimization of the audit work of pension fund,so as to improve the quality and efficiency of the national audit work.