社保基金审计风险控制体系构建

The Construction of Audit Risk Control System of Social Security Fund

我国社保基金审计目前由于存在缺乏统一的标准、行政干预导致独立性缺失、社保基金审计胜任能力不足、社保基金在管理和运营方面存在舞弊、社保基金监管机制缺失以及忽视部分审计环节等原因而导致的审计风险,亟需构建社保基金审计风险控制体系。应当制定并颁布社保基金审计标准,寻求独立性实现机制以及提高审计人员社保基金审计胜任能力,建立和构建社保基金管理机构资料库和完善的监管体系,明确社保基金审计重点以及推进社保基金联网审计的发展。

Now for reasons of lacking of uniform standards, leading to independence by Administrative intervention, the absence of competence, existing fraud in aspect of administration and operation, lacking of social security regulatory system and partly neglecting audit link, social security fund audit risk have been occurred by it. Hence,to keep away from audit risk, constructing social security fund audit risk control system is essential. And we set up a system include formulating and introducing social security fund audit criterion, demanding independence realization mechanism, improving the auditor competence, establishing and constructing social security management organization databases and perfectly regulatory system, clear-cut audit key point and pushing on social security on-line audit growth.