Fundamental data audit for medical insurance fund management information system

To prevent management risk of the medical insurance fund and to increase the service level, this paper presents an fundamental data audit approach for medical insurance fund management information system (MIFMIS). It combines manual audit with computer audit. The audit task is accomplished by using internal control audit, application program audit and data file audit. It was used in a practical MIFMIS audit case. And some serious irregularities were uncovered, such as absence of strict execution of internal control system, unsound control measures of application programs in the links of input and processing, and repeated insurance in different systems. The audit conclusions and suggestions have been accepted and rectification measures have been carried out, thus promoting the improvement and perfection of MIFMIS.