Any organization seeking to grow needs more than good planning alone. It also requires an oversight system capable of providing assurance that every policy, program, and resource is being carried out in line with its stated objectives. This is where internal auditors play their role. Through an objective, evidence-based approach, auditors help organizations identify areas for improvement, strengthen controls, and ensure that governance runs ever more effectively and accountably.

This awareness led the Internal Audit Unit (SPI) of UIN Sunan Kalijaga Yogyakarta to hold an In-House Risk-Based Audit Training session on Tuesday–Wednesday (July 21–22, 2026) in the First-Floor Meeting Room of the PAU Building at UIN Sunan Kalijaga. The training was attended by all of the university's auditors, as part of efforts to strengthen auditor competency amid the increasingly complex dynamics of organizational governance.

Head of SPI at UIN Sunan Kalijaga, Dr. Shaleh, said the training was aimed at strengthening the capacity of internal auditors across the university. Participants included those holding Functional Auditor (JFA) positions as well as non-JFA internal auditors who have obtained professional certification, some of whom are also members of the Association of Internal Auditors (AAI).

“This training is part of our ongoing effort to continue building the capacity of internal auditors, in terms of knowledge, skills, and professionalism, so they are able to carry out their oversight function in line with developments in modern audit practice," he said.

According to him, improving auditor competency is a need that cannot be postponed, given that the role of internal oversight is becoming increasingly strategic. Auditors, he said, are now required not only to understand examination procedures, but also to provide added value to the organization through constructive, risk-based recommendations.

On the same occasion, Head of the Bureau of General Administration, Academic Affairs, and Student Affairs (AUK) at UIN Sunan Kalijaga, Dr. Ali Sodiq, affirmed that auditors play an important role in supporting leadership in achieving organizational goals. For this reason, he said, every auditor needs to be equipped with adequate competency to carry out their duties in accordance with their field of expertise, professional standards, and the organization's needs.

He noted that the quality of an organization is determined not only by its administrative activities, but by the ability of all its components to produce performance aligned with institutional goals. In this context, auditors serve as the party responsible for ensuring that various processes remain on the proper course.

“Auditors must keep watch over areas with higher levels of vulnerability, so that the organization stays on track. When a process deviates from its intended purpose, auditors bear the responsibility of providing input to bring it back in line with where it should be,” he said.

Over the course of the two-day training, participants were introduced to the application of Risk-Based Internal Audit (RBIA) and the preparation of Risk Control Matrices (RCM), delivered by the Chair of the Association of Internal Auditors (AAI), Misbahul Munir, MBA., Ak., together with private university executive Drs. Sururi, M.B.A., Ak. This approach directs auditors to focus their attention on the areas that carry the greatest risk to the achievement of institutional goals.

Through this approach, auditors are guided to concentrate on the areas with the most significant impact on the organization's objectives. In this way, auditing serves not only to ensure regulatory compliance, but also to contribute to improving the effectiveness of business processes, strengthening internal controls, and supporting the realization of governance that is transparent, accountable, and sustainable.

For UIN Sunan Kalijaga, strengthening the capacity of internal auditors forms part of a broader effort to build a governance culture that is increasingly adaptive to change. Universities, it was noted, are required to have oversight systems capable of anticipating risk while ensuring that every strategic program stays aligned with its intended targets.

This effort to strengthen governance also aligns with the broader transformation currently being pursued by the Ministry of Religious Affairs. During the Breakfast Meeting led by the Minister of Religious Affairs on the same day, one of the strategic agenda items discussed was the implementation of ASN Talent Management as a means of reinforcing the meritocracy system within the Ministry. The policy emphasizes the importance of managing human resources based on competence, potential, and performance in support of achieving organizational goals.

In this context, the presence of professional internal auditors serves as one of the supporting elements in creating sound organizational governance. Through risk-based oversight functions, auditors help ensure that various strategic policies are carried out objectively, accountably, and in line with the organization's direction of transformation. In this way, strengthening auditor competency not only reinforces UIN Sunan Kalijaga's internal oversight system, but also supports the creation of a university bureaucracy that is increasingly professional and adaptive. (humassk)