The Role of Internal Audit in Improving Risk Management Practices at Polytechnics in Indonesia: Mechanisms and Systems

DOI

10.2991/978-94-6463-938-4_55How to use a DOI?

Keywords

Audit; Mitigation; Mechanism; Risk; System

Abstract

Risk management is an integral part of implementing effective governance in higher education in Indonesia. The Internal Monitoring Unit (SPI) is tasked with managing and supervising risk management. However, in its implementation, the role and function of internal audit have not been effective, which is due to a lack of control and oversight. Meanwhile, the implementation of risk management, especially risk assessment, which is the responsibility of SPI, has not been implemented optimally; this has an impact on the risk management function in higher education. This research aims to identify risk mitigation mechanisms and internal audit practices for risk management in higher education. This research employs a quantitative descriptive approach, utilizing a questionnaire (comprising 29 statements) to collect data and provide a general overview of the role of internal audit and risk management practices. The research sample was a polytechnic with Public Service Agency (BLU) status until 2024 (16 polytechnics). Data was collected from 30 respondents (institution leaders and auditors) by distributing questionnaires using a Likert scale (1–5). The results indicate that leaders and auditors devote considerable attention to risk management. Institutional leaders strive to develop and implement risk management in business processes. However, no system design effectively integrates internal audit and risk management practices in a structured and comprehensive manner.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Titi Suhartati
AU  - Nedsal Sixpria
AU  - Hayati Fatimah
PY  - 2025
DA  - 2025/12/31
TI  - The Role of Internal Audit in Improving Risk Management Practices at Polytechnics in Indonesia: Mechanisms and Systems
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025
PB  - Atlantis Press
SP  - 482
EP  - 490
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-938-4_55
DO  - 10.2991/978-94-6463-938-4_55
ID  - Suhartati2025
ER  -