The main audit subjects of the medical insurance fund mainly include the state audit organs, social audit organizations and internal audit institutions.
I. State Audit Organs
State audit organs are responsible for auditing and supervising the medical insurance fund. In China, national audit organs refer to the National Audit Office and its local audit organs. They audit the income and expenditure, management and utilization of the medical insurance fund and issue audit reports in accordance with the Audit Law of the People's Republic of China*** and relevant laws and regulations.
II. Social Auditing Organizations
Social auditing organizations refer to intermediaries such as accounting firms and auditing firms that are qualified to engage in auditing business, as approved by the relevant state departments. They can accept the medical insurance fund management organization, the relevant government departments or enterprises entrusted to the medical insurance fund audit. In the process of auditing, social auditing organizations shall follow the Law of the People's Republic of China on Certified Public Accountants and relevant laws and regulations, and maintain the principles of independence, objectivity and impartiality.
Third, the internal audit organization
The internal audit organization refers to the departments set up within the management institution of the medical insurance fund which are specially responsible for audit work. They carry out audit supervision of the operation, management and risk control of the Medical Benefits Fund in accordance with the audit system and regulations formulated within the organization. In the course of auditing, the internal audit institutions shall maintain close communication and collaboration with the national audit organs and social audit organizations, **** with the maintenance of the safety and compliant operation of the medical insurance fund.
In summary:
The main subjects of the audit of the medical insurance fund include the state audit organs, social audit organizations and internal audit institutions. These subjects should follow the relevant laws and regulations in the audit process, maintain the principles of independence, objectivity and impartiality, and ****together maintain the safety and compliant operation of the medical insurance fund.
Legal basis:
Article 3 of the Audit Law of the People's Republic of China*** and the State provides that the State implements an audit supervision system. The State Council and local people's governments at or above the county level set up audit organs.
Article 5 of the Law of the People's Republic of China on Certified Public Accountants stipulates that a certified public accountant shall abide by the laws and administrative regulations, abide by professional ethics, and follow the standards of practice in the performance of his or her business.
Please note that the above answers are for reference only. If you really need to handle related matters, please consult a professional, and the relevant laws and regulations shall prevail.