Many people still view the auditor's profession as synonymous with inspections and findings. Yet within modern organizational governance, internal auditors now hold a far more strategic role. They not only provide assurance over the effectiveness of control systems, but also serve as strategic partners, offering recommendations for improvement and helping guide organizations toward achieving their goals.

To meet these demands, the Internal Audit Unit (SPI) of UIN Sunan Kalijaga Yogyakarta held an In-House Risk-Based Audit Training session on Tuesday–Wednesday (7/21–22/2026) in the First-Floor Meeting Room of the PAU Building. The training, attended by auditors holding Functional Auditor (JFA) positions as well as non-JFA internal auditors, featured the Chair of the Association of Internal Auditors (AAI), Misbahul Munir, MBA., Ak., and Drs. Sururi, M.B.A., Ak., aimed at strengthening auditor competency in line with developments in risk-based audit practice.

Head of SPI at UIN Sunan Kalijaga, Dr. Shaleh, said the training forms part of an ongoing effort to build the capacity of internal auditors across the university.

Over the two days of training, participants were introduced to two main topics: an Overview of Risk-Based Internal Audit, and Risk Factors and the Risk Control Matrix, delivered by AAI Chair Misbahul Munir, MBA., Ak., together with Drs. Sururi, M.B.A., Ak. Both sessions underscored the shifting paradigm of internal audit, which is increasingly oriented toward risk management and the creation of added value for the organization.

Presenting on “Overview of Risk-Based Internal Audit,” Misbahul Munir explained that the challenges facing internal auditors today differ significantly from those of a few years ago. Auditors, he said, are no longer expected to perform only an assurance function, but must also be capable of serving as consultants and strategic partners with whom leadership can engage in discussion when facing various organizational challenges.

He noted that this capability can only be built if auditors continue to broaden their knowledge and avoid confining themselves solely to the disciplines of audit or finance.

“Audit and finance are simply pathways to obtaining data. To truly understand an organization's challenges and provide the right recommendations, auditors need to equip themselves with a range of other disciplines,” he explained.

Technological development, Munir added, has also transformed the audit approach. Where examinations once relied heavily on the completeness of documentation, auditors are now required to identify activities that carry a high level of risk to the achievement of organizational goals, since administrative documents may be well prepared on paper, yet not necessarily reflect the actual state of affairs.

For this reason, he said, auditors must maintain professional skepticism, an objective stance that drives them to test every piece of information against adequate evidence. This attitude, he stressed, is not meant to seek out fault, but to build organizational awareness of potential risks.

“An auditor is not a judge, not a police officer, and not a prosecutor. An auditor is a partner, a companion for discussion, and a reminder when the organization faces a challenge,” he affirmed.

This view was reinforced by Drs. Sururi, M.B.A., Ak., who positioned internal auditors as playing an important role in safeguarding organizational sustainability. According to him, every institution faces various risks that can hinder the achievement of its vision and goals. The auditor's task, he explained, is not to eliminate risk, but to help the organization identify, manage, and control it appropriately.

He explained that every work unit functions as a risk owner, responsible for the risks within its own area. For this reason, internal auditors must build collaboration with all work units so that risk management becomes a shared responsibility, rather than the sole concern of SPI.

“Internal audit should never be seen as a party engaged in surveillance. Auditors are part of a single team, collaborating with every work unit to help realize UIN Sunan Kalijaga's vision of becoming an outstanding and sustainable university,” he said.

Sururi also emphasized the importance of shifting the orientation of auditing from simply producing output toward generating genuine outcomes. Audit findings, he said, should not remain merely a report, but must serve as a basis for management to pursue continuous improvement. In this way, auditors provide not only assessment, but also insight that helps each work unit improve the quality of its performance.

At times, the training space turned into a space for reflection. The auditors' own experiences met with the perspectives brought by the speakers, sparking discussion around the various challenges faced in day-to-day audit practice. Through this process, risk-based auditing came to be understood not as a new set of procedures, but as a way of thinking that positions the auditor as an organizational partner in managing risk and achieving institutional goals.

For UIN Sunan Kalijaga, strengthening the competency of internal auditors represents an important investment in building university governance that is adaptive, accountable, and sustainable. As the complexity of managing higher education institutions continues to grow, internal auditors continue to develop as a profession that not only safeguards compliance, but also brings a strategic perspective to leadership in realizing an institution that is outstanding and impactful. (humassk)