INTERNAL AUDIT AS A CATALYST FOR EFFECTIVE ENTERPRISE RISK MANAGEMENT AND ORGANIZATIONAL SUSTAINABILITY
Keywords:
Internal Audit, Enterprise Risk Management, Risk Management, Governance Company, Organizational CultureAbstract
Industries often face risks that can threaten operational continuity, and failures in the implementation of risk management are often the leading cause of large losses up to bankruptcy. One of the strategic approaches to managing risk effectively is to implement Enterprise Risk Management (ERM). This research aims to explore the contribution of internal auditors in optimizing the implementation of ERM, especially through assurance, consulting, and collaboration functions with the company's risk management unit. This study uses a literature study method, where data is obtained from a variety of relevant and accredited scientific literature. The results of the study show that internal auditors have an important role in improving the effectiveness of ERM through risk identification, evaluation of internal control systems, and providing strategic recommendations. In addition, the success of the implementation of ERM is also greatly influenced by the organizational culture and good corporate governance. Internal auditors must understand organizational values to create synergies that support sustainable risk management. Close collaboration between internal auditors, management, and governance is key to reducing significant risks in the industry. This research provides theoretical and practical contributions for companies that want to improve the implementation of ERM effectively and sustainably
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