The article explores how considering internal auditing risk factors can improve the efficiency of organizational culture audits in Romanian companies. The researchers analyzed the impact of risk assessment on audit processes, reviewed standards influencing internal auditing, and surveyed auditors for feedback. They found that adopting a risk-based approach in audit planning is increasingly common, especially in larger companies. Private and public companies, as well as Romanian and international subsidiaries, show differences in internal auditing practices. Process owners focus more on documenting processes than measuring their effectiveness. The new risk-based auditing approach adds value to audits and improves understanding of risks. The study suggests specific elements to enhance the internal auditing risk methodology.