Evaluation of the Implementation of Risk-Based Internal Audit in the Perspective of ISO 9001 at Perumda Tirtanadi
Keywords:
Internal Audit, ISO 9001, Risk-Based AuditAbstract
This study aims to evaluate the application of risk-based internal audit in the perspective of ISO 9001 in Perumda Tirtanadi. Risk-based internal audits are seen as a strategic approach that can increase the effectiveness of internal control and support the achievement of organizational quality goals. This study uses a qualitative approach with a case study design. Data was collected through in-depth interviews, documentation studies, and observations of the implementation of internal audits. The results of the study show that Perumda Tirtanadi has begun to apply the principle of risk-based internal audit, especially in determining audit priorities, but its implementation is not fully standardized and integrated with the ISO 9001 quality management system. Internal audits still tend to focus on procedural compliance, while evaluation of the effectiveness of risk control and continuous improvement mechanisms is not optimal. This study recommends strengthening risk assessment methodologies, improving auditor competence, integrating internal audits with ISO 9001 quality indicators, and developing a structured audit recommendation follow-up system.
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