MENGEKSPLORASI INTERAKSI MANAJEMEN RISIKO DAN AUDIT INTERNAL BERBASIS RISIKO

Authors

Satria Berbudi Universitas Indonesia Maju

DOI:

Keywords:

Risk-Based Internal Audit, Manajemen Risiko, Audit Internal, Teknologi, Literature Review

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran Risk-Based Internal Audit (RBIA) dalam mendukung implementasi manajemen risiko. Dengan menggunakan pendekatan literature review, penelitian ini menganalisis 20 artikel dari tahun 2014 hingga 2024 untuk memahami bagaimana RBIA meningkatkan pengelolaan risiko dalam organisasi. Temuan utama menunjukkan bahwa RBIA efektif dalam memprioritaskan area berisiko tinggi dan meningkatkan integrasi antara audit internal dan manajemen risiko. Penelitian ini memberikan kontribusi dengan menyoroti pentingnya pelatihan auditor dan teknologi untuk keberhasilan implementasi RBIA. Implikasi penelitian ini menunjukkan perlunya organisasi berinvestasi dalam kapasitas auditor dan infrastruktur teknologi, serta membuka peluang penelitian lebih lanjut terkait penerapan teknologi canggih dalam RBIA.

References

Abdullatif, M.; Kawuq, S. The role of internal auditing in risk management: Evidence from banks in Jordan. J. Econ. Adm. Sci. 2015, 31, 30–50. [CrossRef]

Abidin, N.H.Z. Factors influencing the implementation of risk-based auditing. Asian Rev. Account. 2017, 25, 361–375.

Alazzabi, W.Y.E.; Mustafa, H.; Karage, A.I. Risk management, top management support, internal audit activities and fraud mitigation. J. Financ. Crime 2023, 30, 569–582.

Almagrashi, A.; Mujalli, A.; Khan, T.; Attia, O. Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: An extension of the UTAUT model and an empirical study. Future Bus. J. 2023, 9, 74. [CrossRef]

Almahuzi, A.S. Factors Impacting the Effectiveness of Internal Audit in the Saudi Arabian Public Sector. Ph.D. Dissertation, Victoria University, Melbourne, Australia, 2020.

Almohammadi, F., & Alzahrani, A. (2018). The Impact of Technology on Risk-Based Internal Auditing. Journal of Accounting and Finance, 29(1), 88-102.

AL-RBAI, Z.M. The Effectiveness of Internal Audit in Government Units in the Kingdom of Saudi Arabia and their Obstacles in the Light of the Saudi Vision 2030 and Current Changes. Multi-Knowl. Electron. Compr. J. Educ. Sci. Publ. 2020, 1, 38.

Al-Taee, S.H.H.; Flayyih, H.H. Impact of the electronic internal auditing based on IT governance to reduce auditing risk. Corp. Gov. Organ. Behav. Rev. 2023, 7, 94–100.

Alzeban, A.; Gwilliam, D. Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. J. Int. Account. Audit. Tax. 2014, 23, 74–86.

Anugraheni, E.P.; Setiawati, E.; Trisnawati, R. Analysis of Risk-Based Internal Audit Planning Implementation and Its Impact on Audit Quality: Case Study at the Inspectorate of Surakarta, Indonesia. J. Econ. Bus. 2022, 3, 5.

Coetzee, P.; Lubbe, D. Improving the efficiency and effectiveness of risk-based internal audit engagements. Int. J. Audit. 2014, 18, 115–125.

De Zwaan, L.; Stewart, J.; Subramaniam, N. Internal audit involvement in enterprise risk management. Manag. Audit. J. 2011, 26, 586–604. [CrossRef]

Drogalas, G.; Eleftheriadis, I.; Pazarskis, M.; Anagnostopoulou, E. Perceptions about effective risk management. the crucial role of internal audit and management. Evidence from greece. Invest. Manag. Financ. Innov. 2018, 14, 1–11.

Drogalas, G.; Siopi, S. Risk management and internal audit: Evidence from Greece. Risk Gov. Control Financ. Mark. Inst. 2017, 7, 104–110. [CrossRef]

Grima, S.; Baldacchino, P.J.; Grima, S.; Kizilkaya, M.; Tabone, N.; Ellul, L. Designing a Characteristics Effectiveness Model for Internal Audit. J. Risk Financ. Manag. 2023, 16, 56.

Harahap, S. S., & Haryanto, H. (2020). Effectiveness of Risk-Based Internal Audit in Improving Organizational Performance. International Journal of Risk Management, 11(2), 120-133.

Hazaea, S.A.; Zhu, J.; Khatib, S.F.A.; Elamer, A.A. Mapping the literature of internal auditing in Europe: A systematic review and agenda for future research. Meditari Account. Res. 2023, 31, 1675–1706.

Järvinen, J., & Niemi, A. (2017). The Role of Internal Audit in Managing Risks: A Case Study in a Large Organization. Risk Management and Audit Journal, 5(4), 56-72.

Jiménez, A.; Arrieta, Y.; Nuñez, M.A.; Villanueva, E. Management of Strategic Risks for the Sustainability of SMEs in the Manufacturing Sector in Antioquia. Sustainability 2024, 16, 2094.

Jin, J.; Zhou, H. A demand-side inoperability input–output model for strategic risk management: Insight from the COVID-19 outbreak in Shanghai, China. Sustainability 2023, 15, 4003.

Koutoupis, A.G.; Tsamis, A. Risk based internal auditing within Greek banks: A case study approach. J. Manag. Gov. 2009, 13, 101–130.

Lois, P.; Drogalas, G.; Nerantzidis, M.; Georgiou, I.; Gkampeta, E. Risk-based internal audit: Factors related to its implementation. Corp. Gov. Int. J. Bus. Soc. 2021, 21, 645–662.

Mujalli, A. Factors Affecting the Implementation of Risk-Based Internal Auditing. J. Risk Financ. Manag. 2024, 17, 196.

Mujalli, A.Y.A. Internal Audit Effectiveness in Saudi Arabia’s Public Sector Higher Education System. Ph.D. Dissertation, RMIT University, Melbourne, Australia, 2020.

Sarens, G., & De Beelde, I. (2017). Risk-Based Internal Audit: A Strategic Tool for Managing Risk. Journal of Risk and Governance, 9(3), 137-150.

Sunaryo, K.; Astuti, S.; Zuhrohtun, Z. The role of risk management and good governance to detect fraud financial reporting. J. Contemp. Account. 2019, 1, 38–46.

Turetken, O.; Jethefer, S.; Ozkan, B. Internal audit effectiveness: Operationalization and influencing factors. Manag. Audit. J. 2020, 35, 238–271.

Wang, X.; Ferreira, F.A.F.; Yan, P. A multi-objective optimization approach for integrated risk-based internal audit planning. Ann. Oper. Res. 2023, 1–30.

Yazo-Cabuya, E.J.; Ibeas, A.; Herrera-Cuartas, J.A. Integrating Sustainability into Risk Management through Analytical Network Process. Sustainability 2024, 16, 2384.