Evaluation of Risk Management Implementation and Inspectorate General's Role in Risk Management (Case Study in The Ministry of X)

Metaria Tri Sandi Eda, Robert Porhas Tobing

Abstract


With the enactment of RPJMN 2020-2024, implementing risk management is a must for all government institutes. Risk management must be applied in managing institute performance, in order to support the achievement of the objectives set out in the RPJMN. Ministry of X as a state institution is inseparable from risk. It has been in the media spotlight several times in a number of cases, ranging from issues of corruption, immigration issues, drug trafficking until riots in prison. The paper aims to evaluate the application of risk management in X Ministry and the role of the Inspectorate General as an internal audit in risk management. This research is a qualitative research with a descriptive analysis approach. The method used in conducting research is through observation and interviews. The evaluation was carried out using ISO 31000: 2009 and the standards issued by IIA. The results of the study are evaluations and suggestions for improving the effectiveness of risk management and the role of internal audit to provide added value, improve performance and achieve organizational goals. The implementation of risk management in X Ministry is still in the development stage and is at the level of risk aware, it has not been implemented in all work units. Risk management structure has not been established, it requires leadership commitment and a culture of risk awareness. There are weaknesses in risk management tools and Ministerial X Regulations, this research provides recommendations for improvement. The Inspectorate General has not yet carried out its core role as a third line of defence in providing assurance for the implementation of risk management, because it still focuses on risk management assistance activities and its consultancy role.

 

Keywords: Risk Management, Internal Audit, ISO 31000:2009


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References


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DOI: https://doi.org/10.31326/.v2i2.794

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