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With the rapid development of the market economy in China, how to strengthen audit risk management and enable enterprises to improve the internal audit control system to cope with complex and severe market risks has become the focus of current social concern. In foreign countries, although audit internal control and risk management-based practice construction are relatively mature, China’s construction of a risk-oriented internal audit control system has just begun, and needs to be further improved. Therefore, strengthening audit internal control and practice construction based on risk management is urgent for Chinese enterprises. This article starts with the connotation of internal audit control and risk management, expounds the relationship between risk management and internal audit control, and discusses the internal control of audit and practice construction based on risk management. In addition, it also analyzes the current situation of China’s construction, and puts forward practical countermeasures to strengthen the internal control of China’s corporate auditing.

Discussion and Research on Audit Internal Control and PracticeConstruction Based on Risk Management