Application Of Computer Audit Technology In Medical Insurance Funds Audit

The medical insurance fund audit is the key audit project of the state and the people,which plays a vital role in ensuring the normal operation of the medical insurance fund,ensuring and improving people's livelihood and social stability.Because of its huge data,wide coverage and large number of departments,medical insurance fund has increased the difficulty of medical insurance fund audit.With the popularization of information in medical institutions,the data of medical insurance fund are more complex and diversified.The traditional methods of auditing have encountered a bottleneck,and the audit risk is aggravating.The audit department needs to seek innovative methods of audit.Against this background,the computer audit technology implemented by the ‘Golden Audit Project' in the whole country has become a good solution to the current medical insurance fund audit dilemma.The government audit departments at all levels carry out the training and assessment of computer business,enrich the computer personnel,learn and perfect the computer audit software and program code,and establish the hardware and software foundation for the medical insurance fund audit work,and the computer technology is applied to the medical insurance fund audit in the whole country.This article takes this as the research background,takes the G city medical insurance fund audit as the case,and introduces the main technical methods of IT audit.Based on the predicament faced by the traditional medical insurance fund audit,the author analyzes the advantages of introducing computer audit.In the case part,it introduces the audit problems of the four aspects of the audit found in G City,and focuses on several typical medical insurance problems,and puts forward the corresponding ideas and methods for the data collection and analysis of computer audit.This paper discusses the application of computer audit technology in the medical insurance fund audit by combining the theoretical research with the actual cases,hoping to provide the medical insurance fund auditors with the methods of improving the audit technology and solving the technical bottlenecks.Meanwhile,it provides a reasonable reference for the application of computer technology to the field of more audit.