The article is divided into four parts: the first part is the internal audit and risk management, mainly introduces the internal audit and risk management concepts, internal audit and risk management. The second section discusses the internal audit in risk management motivation, mainly from the enterprise internal audit and risk of increasing the development of external audit, from three aspects of the influence. The third part from strengthen enterprise management, reduce the risk of risk events, the identification, assessment of the risks of enterprises, to reflect the risk control and risk and risk management system of information communication and monitoring of the six aspects of internal audit in the enterprise risk management role, etc. The fourth part of enterprise internal audit puts forward several measures of risk management, which determine the risk areas, determine the risk and risk categories; Risk assessment, Coordinate internal audit and risk management; For risk management strategy, Put forward the corresponding improvement. Proposed and implemented risk management solutions. Increasing communication, Perfect relevant rules and regulations, Finally to improve internal audit informatization level.