Research On The Supervision Of Social Insurance Fund Through Auditing

The thesis relates to probing into social insurance fund control by audit by applying social insurance supervision auditing and other correspondent theories in combining with the practice.The article is composed of preface and the paper totaling three chapters. The preface generally describes the significance of selecting the subject, the domestic and international study status, research aim, as well as contributions made by the thesis.Chapter I: The basic theory of the supervisory system of social insurance fund. The frame of the theory includes the aim, principles, system and means for supervising. The main body for controlling the social insurance fund is the state and the society.The whole supervision system of social insurance system may be classified into sub-system of fund management and supervision, sub-system of fund operation supervision and fund supervision legal system.The legislation of the supervision and management over social insurance fund should adhere to the following principles: legislation, security, fairness independence, prudence, and science.The modes of social insurance supervision are mainly classified into supervision on the spot and supervision not on the spot.The object and content of social insurance include: To implement the supervision on the levying and payment of social insurance charges, payment of social insurance fund, operation and management over the balance of the fund.Chapter II articulates definition of audit, classification of audit, methods of audit, functions of audit, role of audit in social insurance supervision and the author's opinion of strengthen of social insurance supervision by way of auditing.Audit may be classified into the following in accordance with standard of main body: state audit, internal audit and external audit.The basic principle and modes which social insurance should follow are total control on the whole process of capital circulation, control on all aspects, persist in the principal of mutual balancing, persist in combining pre-control and mid-control with post-control, taking pre-control as the main measure.Chapter III Practice of social insurance found auditing. This chapter probes into contents and methods, main aspects, as well as the contribution of various auditingmethods of social insurance audit.Social insurance audit means audit authority makes audit and supervision on the exactness, legalization and efficiency of the system of receipts and disbursement of social insurance fund. Various types of insurance funds include pension fund, medical insurance fund, unemployment insurance fund, rural pension insurance fund, accident insurance fund. Various types of insurance demonstrate varied characteristics in the whole operation of receipt and disbursement and management. Audit of these funds should take these differences into account.Auditing of social insurance fund should mainly focus on four aspects. First, makes full control of those projects under auditing and draws out appropriate major auditing points. Second, evaluates the initially proposed major auditing points by further investigation and testing. After evaluation, make final decision on major auditing points for subsequent works. Third, strengthen extended audit to insure the effect of auditing. Fourth, strengthen follow-up re-examination to promote quality of audit results. One suggested way of audit on social insurance fund is on account of fund opened with bank. This way proves to be very effective and would promote the efficiency and quality of social insurance fund audit.