Research On Audit Of Endowment Insurance Fund In T County Based On Big Data

Social security is the safety and basis of people's livelihood.With the continuous development and improvement of social security in China,the scale of social security business is gradually expanding.As the key part of social security fund,endowment insurance fund has many kinds and large amount of funds.In addition,with the close strengthening of the relationship between the business development of various industries in society,the traditional audit mode alone is unable to supervise the rapid development of endowment insurance fund business.As a new audit method,big data audit can improve the efficiency of auditors by finding audit doubts from the data level.Therefore,this paper designs and implements a big data audit scheme suitable for T County endowment insurance fund,which is conducive to improving the audit efficiency.Through the combination of theory and case,and the combination of theory,case and practice,On the basis of literature study and induction,this paper expounds the related concepts of pension fund big data audit,and introduces welfare economics theory and sustainable development theory as theoretical guidance.Then,taking the audit of T County endowment insurance fund as an example,this paper introduces and analyzes the basic situation,current audit status and audit problems of T County endowment insurance fund,and then puts forward the necessity of applying big data technology to the audit of endowment insurance fund.Based on the discussion of the actual business characteristics,practical needs and technical advantages of big data of endowment insurance,this paper designs an endowment insurance audit scheme suitable for the background of big data in T County,and implements it in the audit ofendowment insurance fund in T county.Finally,combined with the lack of big data audit in T County,this paper puts forward the security measures of big data audit in T County endowment insurance fund.Through the research and case practice,it can be concluded that:(1)thanks to the powerful data collection and data processing ability of big data,the audit scope has been expanded,rather than limited to the sampling field.By invigorating audit resources,it is beneficial to eliminate the audit blind area of T County endowment insurance fund as much as possible,and to ensure the performance of government audit functions in exposing problems and supervising rectification.(2)Combined with the big data audit means of on-site and off-site audit mode,compared with the traditional audit,T County endowment insurance audit is more efficient in the safety and integrity of fund operation and the perfection of social security system,and can ensure the improvement of the operation quality and audit work quality of endowment insurance fund.