The Implementation of Risk Management in the Internal Audit Planning in the Ministry of Energy and Mineral Resources

The role of internal auditor is currently moving, from its form of such traditional audit approach into the proactive approach by using the risk- based internal audit. In many researches, the implementation of risk- based internal audit may assist the internal auditor to perform more effective and efficient audit process. Within this paper, the risk management system and its implementation developed in order to generates the effective and efficient risk- based internal audit. The research methodology involved literature review, questioner, group discussion and benchmarking, for the purpose of observing the inherent risk on the examined object, while the Analytical Hierarchy Process (AHP) was used to obtain risk level and subject observed in the internal auditors perspective. From engaging the risk- based internal audit planning within this research, the result showed an efficient working day which may be used to carry out the additional duties which have not been scheduled before to create such added- value through consulting and evaluating.