研究型审计的探索与实践——以社会保险基金审计为例

The Exploration and Practice of Research-based Auditing——Experience from the social insurance fund audit project

本文以社会保险基金审计项目为例,讨论研究型审计的探索与实践。在审计理念上探索向系统深入的研究型审计转变,围绕资金主线,着眼宏观研究"国之大者",立足长远研究前沿问题,坚持问题导向揭示风险隐患;在审计内容上精准发力,通过调研、试审等深入细致研究审计对象;在审计组织上着力推进全国审计一盘棋,坚持统分结合、上下穿透,创新组织方式,加强过程指导和质量控制;在方式方法上充分发挥大数据审计的靶向和支撑作用,建立署省两级数据平台破除跨区域分析壁垒,紧盯问题特征和改革发展方向开展大数据分析;在结果运用上一体推进揭示问题、规范管理、深化改革,揭示主要问题和风险隐患,集思广益研究提出审计建议,促进完善治理机制。

This paper discusses the exploration and practice of research-based auditing by taking the national social insurance fund audit project as an example.In the aspect of audit concept,we explore the change to systematic and in-depth research-based auditing,focus on funds as the main line,pay attention to the study of the Top Priorities of the Country from a macro view,research frontier issues from long-term perspective,and adhere to the problem-oriented approach to reveal potential risks.In terms of audit content,we conduct in-depth research on the audit entities through researching,carrying out trial audits.We also innovate audit organization by promoting the auditing across the board,strengthening coordination among audit institutions at different levels,and improving process guidance and quality control.With regard to audit methods and approaches,we establish data platforms at both national and provincial levels to break down the barriers of the cross-regional analysis;we focus on the characteristics of the problem and the direction of reform and development to carry out big data analysis.While using audit findings,we make parallel progress on exposing problems,improving management and advancing reforms in order to reveal main problems and potential risks,put forward audit recommendations,and further improve governance mechanisms.