Li Bin (Chengdu Jiaotou Shancheng Industrial Co., Ltd., Chengdu, Sichuan 610041) Abstract: Due to the significant capital flows involved in the real estate industry and its substantial market share in China's national economy, internal audit and risk control in this sector are particularly crucial. Effective internal audit and risk management not only ensure stable business growth but are also key factors for achieving long-term development. This paper analyzes the current issues faced by real estate development enterprises and elaborates on how to effectively implement internal audit and risk control measures to ensure sustainable corporate development. Keywords: real estate development enterprises; internal audit; risk management