Research objectives (1) To build a digital-based internal audit model of COSO Framework risk management and ISO 31 000 credit guarantee industry at PT Jamkrida Jatim (2) To analyze the risk assessment and risk response of the credit guarantee industry at PT Jamkrida Jatim, (3) To build a digital-based risk management construction with ISO 31000 credit guarantee industry at PT Jamkrida Jatim (4) To build a strategic design model to realize superior performance of the credit guarantee industry at PT Jamkrida Jatim This research adopts a qualitative approach. There were 10 informants involved in the study. Data analysis was conducted using data reduction, data collection, data presentation, and conclusion drawing, with the assistance of NVivo 14 software. The research results indicate that the COSO Framework Internal Audit Risk Management Model based on digitalization and ISO 31000 in the credit guarantee industry at PT Jamkrida Jatim integrates various inherent risks. Risk assessment consists of two assessment systems, while risk response includes four key actions. The digital-based risk management Framework with ISO 31000 in the credit guarantee industry at PT Jamkrida Jatim involves five entities related to digitalization. Achieving superior performance in the credit guarantee industry at PT Jamkrida Jatim can be realized through the implementation of an integrated risk mitigation model, which involves mitigating risks using the COSO and ISO 31000 Frameworks for all inherent risks within PT Jamkrida Jatim to achieve superior business outcomes. Specific implementation strategies include approaches categorized under the SO (Strength-Opportunity), WO (Weakness-Opportunity), ST (Strength-Threat), and WT (Weakness-Threat) groups.