计算机审计在社会保障资金领域的应用研究

发布时间：2018-04-12 20:07

本文选题：社会保障资金 + 计算机审计　；参考：《吉林大学》2016年硕士论文

【摘要】：2007年以后,随着社会保障覆盖面提高、参保人数的增加和待遇水平的提升,参保和待遇享受人数达13亿人。同时,随着计算机的广泛应用及大数据时代的到来,社会保障资金数据的记录方式及存储方式也相应出现了跨时代的进步,社会保障部门已针对社会保障资金数据建立了信息系统,通过电子介质对数据进行储存。正因如此,计算机存储、集中管理、广域集中、无纸化成为社会保障资金的存储的发展方向。针对如此众多的参保对象,仅靠调取纸质资料的审计方法已难以实现审计目标,而且近年来社会保障审计项目越来越多地呈现出多部门分散管理的特征,各部门信息系统分散发展、标准化与信息共享程度相对较低、配套的法律法规尚不健全,也给审计提出了挑战。基于这种数据储存、处理方式的变化,社保保障资金的审计环境也发生了巨大变化,保障资金审计涉及的电子数据具有存储信息量庞大、数据交换频繁、数据保存期限长等独特性。在这种情况下,传统的手工审计方式已不能满足审计人员实际工作中的需要,只有通过信息化技术手段、运用社会保障资金计算机审计方法,才能保证较高的审计效率,在有限时间内完成对大数据量社会保障资金的审计。因此,计算机审计在社会保障资金审计领域的应用探索,成为审计人员对审计方法关注的重点。本文以Z省城市居民最低生活保障资金为例,通过对案例审前调查、审计实施、发现问题、提出对策、审计成果等五方面进行分析,深入阐释了审计人员如何研究城市低保管理的特点和难点,并探索计算机审计新思路、新方法,从民政部门管理的低保数据入手,分析并运用多部门数据间关系,构建计算机语句,找到社会保障资金数据与低保人员住房、车辆等信息的关联信息,从而揭示城市家庭隐瞒财产收入领取低保金等突出问题,也提出了建立信息平台、加强城市低保审核等审计建议,促进了低保管理,取得了很好的效果。探索出计算机审计在社保资金审计应用时,通常存在如社会保障资金计算机审计操作准则不完善、信息化手段存在安全性风险、审计风险不易控制、审计人员综合素质有待提高等问题。同时提出了审计部门须加强社会保障资金计算机审计规章制度建设颁布;对社会保障资金审计数据环境进行控制后;注重对社会保障资金信息系统内部控制的审计,对强化社保信息系统的安全控制评价;提高社保审计人员计算机审计水平并及时更新知识结构,提高审计人员现代科学技术和职业判断能力等四条建议。为改善现行的工作量大、工作效率低的传统社会保障资金审计方式,提高社会保障资金审计监督、监管水平提供有力参考。
[Abstract]:After 2007, with the increase of social security coverage, the increase of the number of insured people and the improvement of the level of treatment, the number of people participating in and enjoying benefits has reached 1.3 billion.At the same time, with the widespread use of computers and the arrival of big data's era, the recording and storage of social security fund data have also made cross-epoch progress.The Social Security Department has established an information system for social security fund data, which is stored in electronic media.Therefore, computer storage, centralized management, wide area concentration, paperless become the development direction of social security fund storage.In view of so many insured objects, it is difficult to achieve the audit goal only by using the audit method of paper data, and in recent years, more and more social security audit projects show the characteristics of multi-sector decentralized management.The decentralized development of information systems in various departments, the relatively low degree of standardization and information sharing, and the imperfect supporting laws and regulations also challenge the audit.Based on the change of data storage and processing mode, the audit environment of social security fund has also changed greatly. The electronic data involved in the security fund audit have huge amount of stored information and frequent data exchange.The uniqueness of data preservation is long.In this case, the traditional manual audit method can not meet the practical needs of auditors, only through information technology means, the use of social security funds computer audit method, can ensure a higher audit efficiency,In the limited time to complete the large amount of data social security funds audit.Therefore, the application of computer audit in the field of social security fund audit has become the focus of auditors' attention to audit methods.Taking the minimum living security fund of urban residents in Z province as an example, this paper analyzes five aspects, such as case investigation, audit implementation, problem finding, countermeasures, audit results, etc.This paper expounds in depth how auditors study the characteristics and difficulties of urban minimum security management, and probes into new ideas and methods of computer auditing, starting with the data of minimum living standards managed by civil affairs departments, and analyzes and applies the relationships between multi-sector data.To construct computer statements, to find the relevant information between social security fund data and the information of people with minimum social security, such as housing, vehicles, etc., so as to reveal the prominent problems of urban families in concealing their property income and receiving low insurance benefits, etc., and also put forward the establishment of an information platform.Strengthen the audit recommendations, such as urban minimum security audit, promote the management of minimum living standards, and achieve good results.When the computer audit is applied to the social security fund audit, it is usually found that the operation standard of the social security fund computer audit is not perfect, the information means has the security risk, and the audit risk is not easy to control.The comprehensive quality of auditors needs to be improved.At the same time, it is proposed that the audit department should strengthen the construction and promulgation of the rules and regulations for the computer audit of social security funds, control the data environment of the audit of social security funds, and pay attention to the audit of the internal control of the social security funds information system.Four suggestions are put forward to strengthen the safety control evaluation of social security information system, to improve the level of computer audit of social security auditors, to update the knowledge structure in time, to improve the modern science and technology of auditors and the ability of professional judgment.In order to improve the traditional audit method of social security fund which has large workload and low work efficiency, and to improve the supervision and supervision of social security fund, this paper provides a powerful reference for the supervision level.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.1;F842.61;D632.1

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