GB/T 35619-2017Specification for audit of basic endowment insurance benefit (English PDF)
基本养老保险待遇稽核业务规范
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Issued by
SAMR; SAC
Level / Type
National · Recommended
Issue date
December 29, 2017
Implementation date
July 1, 2018
Scope
GB/T 35619-2017 is the English-translated version of 基本养老保险待遇稽核业务规范.
GB/T 35619-2017 is the Chinese standard "Specification for audit of basic endowment insurance benefit".
Its scope clause reads: This standard specifies the basic principles of the basic pension insurance audit services, audit organizations, audit content, types and methods, audit procedures Preface, audit evaluation and the basic requirements for the use of audit results.
This standard applies to the county and above social insurance agencies or a separate set of social security audit oversight bodies to carry out basic pension Insurance benefits audit. Its clauses include terms and definitions; basic principles.
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Document preview — GB/T 35619-2017
National Standard of the People's Republic of China
- ICS
- 03.080
- Classification
- A 00
Issued by: State Administration for Market Regulation; Standardization Administration of the PRC
Contents
- Foreword
- Introduction
- 1 Scope
- 2 Normative references
- 3 Terms and definitions
- 4 basic principles
- 5 audit organization
- 6 audit content, type and method
- 7 audit procedures
- 8 audit assessment
- 9 audit results using
- Appendix A (informative) instrument style
1 Scope
This standard specifies the basic principles of the basic pension insurance audit services, audit organizations, audit content, types and methods, audit procedures
Preface, audit evaluation and the basic requirements for the use of audit results.
This standard applies to the county and above social insurance agencies or a separate set of social security audit oversight bodies to carry out basic pension
Insurance benefits audit.
2 Normative references
The following documents for the application of this document is essential. For dated references, only the dated version applies to this article
Pieces. For undated references, the latest edition (including all amendments) applies to this document.
The Generation of GB/T 10111 Random Number and Its Application in Product Quality Sampling Inspection
Social insurance terms - Part 1. General
Social Insurance Business Records Management Practices GB/T 31599-2015
3 Terms and definitions
GB/T 31596.1-2015 defined and the following terms and definitions apply to this document.
3.1 Basic pension benefit audit
Social insurance agencies or a separate set up of social insurance audit and supervision agencies to participate in basic pension insurance to receive basic pension
Insurance treatment qualification and standard verification.
3.2 Audience objectofaudit
Involving individuals receiving basic pension insurance and related units.
4 basic principles
4.1 Compliance with the law
According to the relevant laws, regulations and normative documents, follow the basic pension insurance audit procedures.
4.2 objective and fair
Seek truth from facts, people-oriented, fair and equitable treatment of the object of audit, the correct performance of their duties, the audit results.
4.3 clean and efficient
Abide by the audit discipline, standardize work processes, improve work efficiency.
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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 15 pages — is available in the English PDF.
Referenced standards
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