Modern internal audit focuses on the organization risk management, the audit client should be selected on the base of risk analyzing and risk report should be produced, which indicate that the risk-based internal audit is different from the risk-based external audit.

This paper describes the route for promoting the work of Central Enterprise, analyses the import of the Annual Risk Management Report to impel the work of Central Enterprises\' risk management through studying the international risk management status quo and the risk management state of Central Enterprises, the Internal Control Report of the United States and the U.