Governance, Risk, And Compliance: Pilar Utama Untuk Audit Berbasis Nilai Tambah
Abstract
Tujuan Penelitian: Penelitian ini bertujuan untuk mengeksplorasi bagaimana penerapan Governance, Risk, dan Compliance (GRC) secara menyeluruh dapat memperkuat peran audit internal sebagai pilar utama dalam menciptakan nilai tambah bagi organisasi.
Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan studi literatur. Sumber data berasal dari jurnal ilmiah, standar internasional, laporan lembaga profesi, dan studi kasus perusahaan. Data dianalisis secara tematik untuk mengidentifikasi hubungan antara GRC dan audit berbasis nilai tambah.
Originalitas/Kebaharuan: Penelitian ini menawarkan integrasi penuh prinsip GRC dalam konteks audit internal, yang masih jarang dibahas dalam literatur sebelumnya. Pendekatan ini memberikan wawasan baru tentang bagaimana GRC dapat meningkatkan efektivitas audit internal dan menciptakan nilai tambah bagi organisasi.
Hasil Penelitian: Hasil penelitian menunjukkan bahwa integrasi Governance, Risk, dan Compliance (GRC) menjadi landasan penting dalam menciptakan audit strategis yang adaptif terhadap kompleksitas bisnis modern. Dengan menyatukan tata kelola, manajemen risiko, dan kepatuhan, GRC memberikan kerangka kerja yang komprehensif untuk pengambilan keputusan berbasis data serta penguatan akuntabilitas. Penerapan GRC menjadikan audit internal bukan sekadar fungsi kepatuhan, melainkan mitra strategis yang berkontribusi terhadap efektivitas strategi, mitigasi risiko, dan keberlanjutan organisasi
Implikasi: Penelitian ini menekankan pentingnya penerapan GRC dalam organisasi untuk meningkatkan efektivitas audit internal dan menciptakan nilai tambah. Hasil ini dapat membantu organisasi dalam merancang dan mengimplementasikan sistem GRC yang lebih efisien dan efektif, serta memperkuat posisi audit internal sebagai mitra strategis dalam mencapai tujuan organisasi.
Research Objectives: This study aims to explore how the comprehensive implementation of Governance, Risk, and Compliance (GRC) can strengthen the role of internal audit as a mainstay in creating value-added for organizations.
Research Method: This research employs a qualitative descriptive approach with a literature study. Data sources include scientific journals, international standards, professional institution reports, and company case studies. The data is analyzed thematically to identify the relationship between GRC and value-added auditing.
Originality/Novelty: This research offers a full integration of GRC principles in the context of internal auditing, a topic that is still rarely discussed in previous literature. This approach provides new insights into how GRC can enhance the effectiveness of internal auditing and create value-added for organizations.
Research Results: The results indicate that the integration of Governance, Risk, and Compliance (GRC) forms a crucial foundation for creating a strategic audit adaptive to the complexity of modern business. By unifying governance, risk management, and compliance, GRC provides a comprehensive framework for data-driven decision-making and accountability enhancement. The implementation of GRC transforms internal auditing from a mere compliance function to a strategic partner contributing to strategy effectiveness, risk mitigation, and organizational sustainability.
Implications: This research underscores the importance of implementing GRC within organizations to enhance the effectiveness of internal auditing and create value-added. The findings can assist organizations in designing and implementing more efficient and effective GRC systems, as well as in strengthening the position of internal auditing as a strategic partner in achieving organizational goals.
Keywords
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DOI: https://doi.org/10.30596/jakk.v7i2.24756
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