Li Bin (Chengdu Jiaotou Shancheng Industrial Co., Ltd., Chengdu, Sichuan 610041) Abstract: Due to the significant capital flow 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 in achieving long-term development. This paper analyzes the existing issues in real estate development enterprises, elaborates on how to effectively implement internal audit and risk control measures, and ensures the sustainable development of enterprises. Keywords: real estate development enterprises; internal audit; risk management

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