Prüfung der Jahresrechnung für die Jahre 2027 bis 2031 für die AOK Nordost

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Particular attention must be paid during the audit (including the audit report): - the provisions of the Social Code (SGB), - the Regulation on budgetary management in social insurance (SVHV), - the Regulation on payment transactions, bookkeeping and accounting in social insurance (SVRV), - the general administrative regulation on accounting in social insurance (SRVwV), - the chart of accounts for statutory health and long-term care insurance, - the articles of association of AOK Nordost - The Health Fund. - the General terms of engagement for auditors and audit firms in the current version published by the Institute of Public Auditors in Germany (IDW). The audit covers: - the assessment of the internal control system (ICS) related to financial reporting, - the correctness of the management of the statement of assets (balance sheet truth, clarity and continuity), - the audit of processes relevant to financial reporting, - compliance with tax-law requirements and - the IT system audit. The following specific requirements are set out: - The audit of the statement of assets shall be carried out with regard to formal, arithmetical and substantive correctness. In doing so, the…

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