Abstract: Tracking audit is a new audit method used in the audit of infrastructure projects. This method can implement dynamic control and supervision on infrastructure projects, thus improving the utilization rate of capital construction funds and avoiding the appearance of image projects, performance projects or bean curd dregs projects. Especially for the hospital infrastructure project, due to the large investment, long construction period and many uncontrollable factors, it is necessary to strictly control and supervise the whole process of hospital infrastructure construction by tracking audit method, so as to create a comfortable treatment and working environment for patients and medical staff .