In the Era of Industry 4.0, which is digitalbased and the rapid development of technology like now, it has changed the paradigm or way of seeing someone in the implementation of internal audit for organizations. This empirical study aims to analyze the shift in the paradigm of a traditional internal audit into an internal audit in the era of Industry 4.0 in providing added value to the organization. This research is an empirical study using a quantitative approach. The sampling technique used purposive sampling method, and the data analysis technique used was Structural Equation Modeling. The data processed with the smartPLS application software. The study results reveal that internal audit in the Industrial Era 4.0 positively and significantly mediates the effect of a traditional internal audit on organizational value-added. Also, internal audit in the Industrial Era 4.0 to moderate potentially the relation between a traditional internal audit on organizational value-added. Hopefully, this research can contribute to internal audit studies related to the shift in the traditional internal audit paradigm into Era 4.0 internal audit in providing added value to organizations.

Keywords : Traditional Internal Audit, Industrial Era 4.0, Paradigm Shift, Value-Added Organization.