PERAN AUDIT INTERNAL DALAM MENINGKATKAN GOOD CORPORATE GOVERNANCE (Studi Kasus pada HILTON RIYADH HOTEL & RESIDENCES)

Nurfaulia. 2025. The Role of Internal Audit in Enhancing Good Corporate Governance (a Case Study at Hilton Riyadh Hotel & Residences), supervised by Karlina Ghazalah Rahman dan Nur Rachma.
This study aims to examine the role of internal audit in enhancing Good Corporate Governance (GCG) at Hilton Riyadh Hotel & Residences. The study employed a qualitative approach with a descriptive design. Primary data was collected through interviews with the Human Resource
Manager, Operational Manager, Finance Manager, and Front Office Manager. Secondary data was obtained from literature review and company documentation. The research findings indicate that internal audit plays a crucial role in
ensuring compliance with Hilton brand standards, internal policies, and Saudi Arabian government regulations. Internal audit also contributes to maintaining transparency and accountability in daily operations, creating an efficient and structured work environment, and minimizing financial and operational risks. Moreover, internal audit acts as a catalyst for building a healthy and efficient work
culture, enhancing Hilton's global reputation as a leader in implementing GCG within the hospitality industry. This study provides valuable contributions to the development of more effective GCG practices in the luxury hospitality industry in Saudi Arabia.