Anti-corruption work has always been the top priority of the Party and national audit strategic deployment, which is of great significance to China's development and stability. Based on the Model of Tsebelis, the primary supervision mechanism of internal audit only and second level supervision mechanism on the basis of investor and internal audit are established, which is to explore what kind of mechanism, reward and punishment system can restrain the corruption, and then improve the economic responsibility of state-owned enterprises from daring not to corrupt to being unable to corrupt of supervision and management system. It was found that: under the primary supervision mechanism, the staff of internal audit departments is easy to be lazy and connived to corrupt. Therefore, under the requirement of full audit coverage, it is necessary to establish and improve the second-level supervision mechanism for state-owned enterprise investors to re-audit the internal audit departments. The probability of corruption of economic responsible persons can be reduced by increasing the punishment of internal auditors, appropriately adjusting the reward of the staff of the audit department of investors, and reducing the punishment of economic responsible persons.