The Transformation of Risk-Based Internal Auditing in Strengthening Enterprise Risk Management Effectiveness

Abstract

This study aims to analyze the role and application of Risk-Based Internal Auditing in strengthening the effectiveness of Enterprise Risk Management based on the latest literature review in the last five years. The research method used is a literature study by examining fifteen relevant scientific articles indexed by Google Scholar. The results of the analysis show that Risk-Based Internal Auditing functions as a modern audit approach that places risk as the center of supervision, while supporting the achievement of organizational strategic goals. The integration of Risk-Based Internal Auditing and Enterprise Risk Management creates synergies that increase the effectiveness of internal controls, transparency, and governance accountability. In addition, the development of digital technology strengthens the implementation of Risk-Based Internal Auditing through the use of data analytics and artificial intelligence. This study confirms that the success of Risk-Based Internal Auditing is highly dependent on auditor competence, management support, and a strong risk culture to realize sustainable and value-added governance for the organization.