Abstract: In the background of “the Belt and Road” under the national strategy, based on the strategic management of internal audit about state-owned enterprises foreign assets as the research object, from the perspective of preventing the loss of state assets, and based on the analyzing the value and motivation of related theories about risk oriented internal audit strategy, combined with the reality analysis about the serious overseas assets erosion in the state-owned enterprises and the complicated international investment environment, the systematic and dynamic strategic planning system of internal audit of state-owned enterprises about overseas assets is put forward, which aims to prevent the loss of the state-owned assets as the key point, risk management as the guide, and which includes overall, organization and operation strategy as a whole. The strategic planning system aims to provide a guarantee to maintain and increase the value of the foreign assets of the state-owned enterprises. And it also puts forward the specific recommendations on the design and construction of the internal audit strategic system of the state-owned enterprises foreign assets from 4 aspects.