Internal audit is an important way for state-owned enterprises to carry out risk management. The internal audit system developed and implemented based on risk management can not only effectively evaluate and supervise the internal control of enterprises, but also help enterprises effectively manage risks and improve the value and efficiency of enterprises through the identification, judgment and disposal of contingencies encountered in the operation of enterprises. This paper analyzes the existing problems in risk management of internal audit of state-owned enterprises In this context, this paper first briefly introduces the internal audit of enterprises from a theoretical point of view, summarizes the characteristics of the audit department, and then discusses the construction scheme of the current internal audit risk management mechanism of state-owned enterprises, aiming to provide useful guidance for state-owned enterprises to build a scientific and efficient internal audit department in the next step, and finally serve the risk management mechanism.