Peranan Internal Audit Dalam Proses Evaluasi Risk Governance Divisi Operasional PT Agro
Abstract
Dalam menghadapi dinamika bisnis yang semakin kompleks dan beragam, penelitian ini melakukan analisis mendalam mengenai peran strategis internal auditor dalam menilai risk governance pada sebuah organisasi dengan menerapkan pendekatan enterprise risk management (ERM) ISO: 31000, serta implikasinya terhadap kinerja korporasi. Proses assurance yang dilakukan oleh internal audit menjadi sangat signifikan dalam konteks ini, terutama dengan menggunakan pendekatan three lines method. Pendekatan ini secara khusus menekankan pentingnya peran tiga lini pertahanan yang saling terkait, mulai dari lini pertama yang merupakan bagian terdepan dari perusahaan dalam menghadapi risiko, lini kedua yang berperan sebagai pengontrol dan pengawas terhadap lini pertama, hingga lini ketiga yang diwakili oleh internal audit yang bertanggung jawab atas evaluasi dan analisis independen terhadap performa pengendalian yang telah diimplementasikan. Analisis yang telah dilakukan menunjukkan bahwa internal audit memegang peran kunci dalam penerapan ERM, khususnya dalam proses identifikasi dan penilaian risiko yang mungkin timbul dalam operasional perusahaan, serta memberikan rekomendasi terkait peningkatan efektivitas pengendalian internal guna memberikan nilai tambah bagi perusahaan. Selain itu, melalui kegiatan assurance yang efektif, internal auditor dapat berkontribusi pada optimalisasi risk governance yang pada gilirannya menciptakan budaya risiko yang sehat dan terintegrasi dalam setiap aspek operasional perusahaan. Dengan demikian, peran internal auditor bukan hanya sebatas melakukan audit dan memberikan rekomendasi, tetapi juga membentuk landasan kuat bagi manajemen risiko yang berkelanjutan dan efektif dalam mendukung pencapaian tujuan perusahaan.
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