Literature Review: The Manifestation of Optimal Efficiency in PT. Kindo Asia Tama’s Production through a Risk‑Based Audit Framework

Production efficiency is a fundamental element in the sustainability and competitiveness of a company, especially in a competitive industry such as PT. Kindo Asia Tama. This article aims to describe the application of a risk-based audit framework as a tool to achieve optimal efficiency in production. Through a literature review, this study explores the relationship between risk-based audit methodology and operational efficiency, discusses the challenges faced, and suggests effective implementation strategies. The study results indicate that risk-based audits optimize resource allocation to support productivity.