According to the characteristics of the university construction projects, combined with the practical experience of the author's, the main control points of tracking audit in all aspects of the university construction projects are analyzed. The corresponding key audit contents are pointed out. The actual implementation showed that it can improve the quality of infrastructure projects, achieve effective control of investment and reduce project risk. This study can be provided as a reference for tracking the whole process of the university construction projects.%根据高校建设项目的特点,结合笔者的实际工作经验,分析了高校建设项目的各个环节的跟踪审计主要控制点,提出了对应的关键审计内容和审计要点,通过实际实施表明,达到了提高建设工程项目管理质量,实现有效控制投资、降低工程风险的目的,为高校建设项目的全过程跟踪审计提供借鉴与参考.
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