This study attempts to find how the role of internal audit in implemeting Enterprise Risk Management which was conducted in PT. Multistrada Arah Sarana Tbk. Analytical descriptive method was used in this study through mixed Methods approach. The Informans of this study were selected by using purposive sampling that were the staffs of the company whose duration of work is at least a year. According to the research that has been done, the results suggested that the role of internal audit in implementing Enterprise Risk Management in PT. Multistrada Arah Sarana Tbk were done properly and effectively.