From the compilation of bidding documents,construction process,and settlement auditing,the paper explores the measures for the fol-low-up auditing of government-invested projects,and analyzes the points for the auditing supervision of various steps,so as to promote the eco-nomic and social benefits of the projects.%从招标文件编制、施工过程、结算审计三个阶段，探讨了政府投资工程跟踪审计的措施，并分析了各环节审计监督的要点，有利于提高政府投资工程的经济效益和社会效益。
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