Peran Tata Kelola Audit Internal Dalam Memperkuat Sistem Pengendalian Internal Perusahaan Retail

Abstract

Internal audit plays an important role in helping retail companies operate effectively, efficiently, and in accordance with good corporate governance principles. This study aims to understand how internal audit governance can strengthen the internal control system in retail companies. Through an independent and objective audit process, management can identify risks, improve system weaknesses, and ensure compliance with applicable policies and regulations. The results indicate that effective implementation of internal audit enhances transparency, information reliability, and the effectiveness of internal controls. Therefore, internal audit governance serves not only as a monitoring tool but also as a strategic means to support the establishment of sound and sustainable corporate governance.