细节决定成败:某医保基金项目审计案例分析

Details Determine Success or Failure:A Case Study of an Audit Project on Medical Insurance Fund

在一些专项审计实务中,审计人员会面对各种错综复杂的情况及花样百出的有意隐蔽行为。审计人员除了要掌握必要的理论知识和相关的业务知识外,在工作中细心关注每一个可能有关的细节也是十分重要的,甚至于成为查明真相的突破口。本文以某医保基金审计项目为案例,阐述该审计实务中每一个环节的组织和实施方法,以期为同类项目的组织实施提供参考和借鉴。

Insome special auditing practice,auditors will face all kinds of complicated situations and a variety of intentionally concealed behaviors. So apart from mastering the necessary theoretical knowledge and business knowledge,it is very important for auditors to pay attention to every possible relevant detail,which even will be the key factor for finding the truth. The paper takes an audit project of medical insurance fund as a case,discusses the organizing and implements methods,so as to offer some reference for other similar projects.