[摘　要]　内部审计作为我国审计的一个重要组成部分，在企事业单位内部日益发挥着重要的作用。随着企事业单位自身投资规模的扩大，为了更好地控制投资，建设项目跟踪审计越来越受到重视。就此从内部审计的角度对加强建设项目的全过程跟踪审计表见观点、见解。

[关键词]　内部审计；工程跟踪；定位；监督

Abstract: As an important part of China's audit, the internal audit plays more and more important role in enterprises and institutions. With the expansion of its investment scale of enterprises and institutions, in order to control the investment better, each department is also increasingly focusing on tracking audit of construction project. This paper researches on how to strengthen the whole process tracking audit of construction project from the perspective of the internal audit.

Key words: internal audit; project tracking; location; supervision

[参考文献]

[1]关振宇，段凤霞.建设项目全过程跟踪审计面临的问题及对策[J].建筑经济，2013（2）.

[2]包石玉.基建工程跟踪审计关键点探讨[J].财会通讯，2012（7）.

[3]王琦.企业工程项目内部控制探讨[J].会计师，2011（9）.

建筑经济，2013（6）：55-57