The Exploration Of Computer Audit In The Field Of Social Security Funds

Since 2007, with social security coverage increase, the insured population increase and the level of treatment of ascension, the treatment of insurance and enjoy the number reached 1.3 billion people, with the popularization and development of information technology, management method and management mode of social security department also occurred in the great changes, social security funds has been close to in electronics, integrated, wide area, mathematical and non paper of, social security departments have developed to the social security funds as the main data information system platform, the electronic data of social security funds has become the government departments to manage the funds are an important carrier. For so many of the insured object, relying on the transfer paper audit approach has been difficult to achieve audit objectives and in recent years more and more social security audit projects showing the characteristic of multi decentralized management departments, the Department of information systems scattered development, standardization and information sharing degree is relatively low, supporting laws and regulations is not perfect, the challenge to audit.The changes in based on this kind of data storage, treatment, social security funds audit environment has also undergone a great change, security audit of funds involved in the electronic data with the huge amount of information is stored, data exchange frequently, to store the data of long duration uniqueness. In this case, the traditional manual audit has been unable to meet the needs of audit staff in the practical work, only by means of information technology, the use of social security funds, and the method of computer audit, in order to ensure higher audit efficiency, in limited time to complete the large number according to the audit of social security funds. Therefore, to explore the application of computer audit in social security funds audit, audit staff to become the focus of the audit method. This paper takes Z city residents’ minimum living security funds as an example, through the case of pre-trial investigation, audit, find out the problems and put forward countermeasures, the audit results from the five aspects of the analysis, in-depth interpretation of the audit staff to study the characteristics and difficulties of city residents management, computer audit and explore new ideas and new methods, starting from the the Civil Affairs Department guaranteeing data management, analysis and application of multi sectoral data the relationship between the construction of computer related information statement, find the social security fund data and low staff housing, vehicles and other information, so as to reveal the city family concealment of Property Income Recipients guaranteeing payment and other outstanding issues, also proposed the establishment of information platform, strengthen the city residents audit audit suggestions to promote the standard management, has made a good effect. To explore computer audit in the audit of social security funds application, there are usually such as social security funds computer audit operation criterion is not perfect, means of information exists security risk, audit risk is not easy to control, the overall quality of audit staff should be to improve the problem. At the same time, the audit department should strengthen social security funds computer audit laws and regulations promulgated, the social security fund audit data environment control, pay attention to the social security fund information system internal control audit, to strengthen social security information system security control evaluation system and improve the social security audit personnel of computer audit level and update knowledge structure and improve the four of the recommendations of the auditors to modern science and technology and professional judgment ability and so on. In order to improve the traditional social security fund auditing mode, which has a large amount of work and work efficiency, and to improve the social security fund audit supervision, the supervision level provides a powerful reference.