跟踪审计如何发现招投标的舞弊行为

近几年，审计部门不断加大对政府投资项目跟踪审计的力度，在跟踪审计过程中，发现在招投标环节存在规避招投标、虚假招标、围标串标等不容忽视的问题，扰乱了市场经济秩序，给工程质量和安全埋下隐患，严重损害了国家和群众的利益，因此，在跟踪审计时怎样揭露招投标的舞弊行为，规范招投标行为，充分发挥国家审计保障经济社会健康运行的“免疫系统”功能显得尤为重要。

Ways to Uncover the Corrupt Practice with Tracking Audit

Abstract： Auditing departments have laid increasing emphasis on the tracking audit of government-invested projects,and have uncovered some severe problems in the bidding process,such as evasion,collusion andcheating in biddings. These problems disturb the order of market economy and bury dangers in the quality and safety of projects,and seriously undermine the fundamental interests of the country and people. There-fore,it is of great significance and importance to uncover the cheating practice, and regulate the bidding ac- tivities,so as to ensure the national auditing to its full potential of ＂immune system＂ , safeguarding the smooth operation of the economic society.