| With the popularization of unemployment insurance compensation and the improvement of the national quality,the working people are gradually aware of the need to protect their legitimate rights and interests.In the past five years since 2013,the number of registered urban unemployed has been increasing,and the amount of unemployment insurance compensation paid has also increased from 20.32 billion yuan to 30.94 billion yuan.However,in the process of unemployment insurance payment,there are many risks of illegal payment of funds.In the past,most of the audit cases of unemployment insurance payment used pension insurance and medical insurance payment data to screen out fraudulent insurance behaviors.With the development of informatization,the unemployment insurance examination and verification department has been able to filter through the above data,so this paper uses the individual income tax payment data to screen out the "fish out of the net" after the examination.This paper aims to study the risk of non-compliance in the process of unemployment insurance payment through the pattern of risk identification,build a computer analysis model to improve the audit efficiency,so as to find out the noncompliance data,analyze the reasons behind the non-compliance data,and put forward relevant suggestions.First of all,this paper analyzes the research background behind the compliance audit of unemployment insurance payment at present,expounds relevant literature review at domestic and abroad,summarizes the previous research results,puts forward the innovation points and shortcomings,and draws a technical roadmap to display the writing logic intuitively.Secondly,this paper briefly describes the main concepts and theoretical basis for theoretical research to pave the way.The third part analyzes the risk and process of compliance audit of unemployment insurance payment.Among them,the risk of compliance audit of unemployment insurance payment is divided into: according to the flow chart to analyze the audit risk existing in the process of unemployment insurance payment and the audit risk of unemployment insurance payment itself.Then the process of compliance audit of unemployment insurance payment is analyzed on the basis of risk,and the model of compliance audit of unemployment insurance payment is constructed by means of computer audit methods.The fourth part takes the compliance audit case of 2017 unemployment insurance payment in A city as the starting point,analyzes the risk sources in the process of unemployment insurance payment in A city,analyzes the audit case of illegal unemployment insurance payment in A city through the compliance audit model of unemployment insurance compensation,and writes the SQL statement used in the computer audit in this case.Summarize the violations and other loopholes found after data analysis.Finally,through case analysis,this paper puts forward relevant suggestions in view of the loopholes existing in the current application process of unemployment insurance compensation,and forecasts the development prospect of compliance audit of unemployment insurance payment in combination with the actual situation.The author believes that in the future we should improve audit loopholes and reduce fraudulent insurance practices;Speed up data sharing and establish a sharing platform;Strengthen the rectification supervision,reduce the repeated trial repeat offenders;Precise definition of laws and regulations,improve the system of laws and regulations;Popularize legal publicity and improve national quality;Use information technology to promote audit development.In the future,we should strengthen the application of risk-oriented audit in unemployment insurance audit,construct the audit risk model suitable for unemployment insurance audit,effectively evaluate the audit risk,and construct the risk-oriented audit framework of unemployment insurance compensation,so as to further improve the supervision and management system of unemployment insurance fund. |
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