随着高等教育体制改革的深入和国家对高校资金投入的加大 ,高等学校规模迅速扩大 ,基建工程项目越来越多 ,基建工程审计也由单一的预决算审计逐步发展到对基建工程跟踪审计 ,并成为内部审计的重要内容。现就几年来在工作实践中如何加强基建内部审计、实施有效监督、充分发挥基 With the deepening of the reform of higher education system and the state’s investment in higher education institutions, the rapid expansion of institutions of higher learning, more and more infrastructure projects, infrastructure project audits from a single audit of the gradual advancement of the audit to the infrastructure construction tracking audit , And become an important part of internal audit. How to Strengthen Internal Audit of Infrastructure in Work Practice in Recent Years, Implement Effective Supervision and Give Full Play to