Audit risk management refers to a general term for systematic and standardized methods for auditors to identify, estimate, measure, and control audit risks. Audit risk management focuses on the study of the occurrence of audit risks and how to prevent risk management. It mainly refers to the systematic and dynamic management process that appears to control audit risks when they develop to a certain stage. This paper studies the internal audit risk of enterprises, analyzes the problems existing in the internal audit process, puts forward internal audit risk management strategies, and focuses on the risk control of all aspects of audit.