Meskipun integrasi semakin berkembang, penelitian menyoroti beberapa ketegangan dan kesenjangan. Banyak organisasi masih kesulitan mengintegrasikan ERM dan risk‑oriented internal audit secara penuh; internal audit sering kali kurang terlibat dalam penilaian risk strategis akibat keterbatasan skill, teknologi, dan hambatan regulasi (Rakipi & D’Onza, 2023; Nkansa et al., 2025; Ajayi et al., 2024). Terdapat perdebatan berkelanjutan mengenai sejauh mana internal audit dapat terlibat dalam consulting dan strategi tanpa mengganggu independensi, terutama dalam area ERM dan ESG (Nkansa et al., 2025; Nasal & Gani, 2023; Ajayi et al., 2024; Trudell, 2014). Studi merekomendasikan batasan yang lebih jelas, kriteria yang lebih baik untuk penjaminan atas kepatuhan dan pengerjaan forensik, serta keselarasan dengan standar internal audit global dan norma kepatuhan yang terus berkembang (misalnya ISO 37301) (Siahaan et al., 2023). Adopsi combined assurance dan GRC terintegrasi masih bervariasi antar negara dan sektor, dipengaruhi oleh tekanan regulatif dan normatif, praktik pelaporan, serta karakteristik pasar (Wibowo et al., 2022). UKM dan organisasi dengan legacy systems menghadapi tantangan interoperabilitas dan kapabilitas dalam mengimplementasikan GRC platforms digital (Faruq, 2025; Fagbore et al., 2022). Agenda penelitian ke depan menekankan auditing berbasis AI, real‑time compliance analytics, blockchain audit trails, serta model penilaian Risiko berbasis teknologi untuk semakin mengintegrasikan GRC dan internal audit sambil tetap menjaga independensi dan objektivitas (Olawale et al., 2022; Faruq, 2025; Nkansa et al., 2025; Fagbore et al., 2022; Rakipi & D’Onza, 2023).

Di berbagai konteks, penelitian menunjukkan gambaran yang konsisten: GRC dan internal auditing saling memperkuat. Kerangka GRC terintegrasi menyediakan struktur, data, dan koordinasi yang memungkinkan internal audit bertransformasi dari sekadar pemeriksaan kepatuhan menjadi assurance dan advisory berbasis risiko yang relevan secara strategis. Sebaliknya, fungsi internal audit yang berkualitas tinggi memperkuat tata kelola, meningkatkan manajemen risiko, mendukung kepatuhan, serta berkorelasi dengan peningkatan kinerja, deteksi korupsi yang lebih baik, dan pengawasan ESG yang lebih kuat. Tantangan utama ke depan terletak pada pendalaman integrasi—terutama melalui digital tools dan ERM—sambil tetap menjaga independensi dan beradaptasi dengan standar serta ekspektasi yang terus berkembang.

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