Public internal audit is to provide advice and provide objective assurance on the effectiveness of the internal management control system, providing recommendations for improvement. The activity of public internal audit is independent and objective. Planning is a process of determining in advance what needs to be done in a year or more of activity, how, when, and what is required for audit resources. Planning public internal audit activity involves a general strategy based on identifying major entity risks for the purpose of assessing sensitive points of the internal control system. The topic addressed in this article refers to the planning of public internal audit based on the major risks in the internal control system to the achievement of the objectives by entity.