由于高职院校的校区建设规模巨大,工期很短,任务繁重,导致了在高职院校建设中会出现的问题较多。从而,更加体现了院校内部跟踪审计的积极作用。为此,笔者针对实践中跟踪审计存在的问题,提出了相应的对策与建议。对于高职院校的审计部门降低审计风险、提升管理水平、防范腐败滋生具有积极的现实意义。 Due to the huge construction scale, short construction period and heavy workload, the construction of higher vocational colleges will cause more problems in the construction of higher vocational colleges. Thus, more reflects the internal audit follow-up audit of the positive role. For this reason, the author puts forward corresponding countermeasures and suggestions in light of the problems in tracking audit in practice. It has a positive and practical significance for the audit department of higher vocational colleges to reduce audit risk, improve management level and prevent corruption.