Perancangan program kerja audit dengan pendekatan Risk Based Internal Audit (RBIA) sebagai langkah awal usulan penerapan RBIA pada Inspektorat Jenderal Kementerian Energi dan Sumber Daya Mineral = Design of audit work program by Risk-Based Internal An- Approach (RBIA) for proposed initial implementation steps RBIA in the Inspectorate General of Ministry of Energy a Mineral Resources