The purpose of this study was to conduct an analysis of risk maturity level increase on risk based internal audit planning in SKK Migas.This research is a qualitative research.The result of the research concludes that in 2014 to 2017 period the risk maturity level in SKK Migas was increased which can be seen on the establishment of risk management policy in 2015 as well as its implementation. On the other hand, the increase of risk maturity level was not followed by audit planning that aligned with fully implementation of risk based internal audit rule, this was because of management focus to improve good corporate governance. Hence, in the future the audit planning has to be implemented by following risk based internal audit.

Keywords: risk management, risk maturity level, audit planning, risk based internal audit.