The ultimate goal of establishing a robust risk management framework in an organization is to facilitate the achievement of the organization's business goals and objectives. A comprehensive risk management framework helps identify, assess, and mitigate risks that could impede the organization's ability to achieve its strategic objectives, ensuring that risks are managed in a way that supports the organization's overall mission and goals.
References:
* The IIA Standards: Standard 2120 - Risk Management: "The internal audit activity must evaluate the effectiveness and contribute to the improvement of risk management processes."
* COSO Framework: Emphasizes that the purpose of risk management is to help organizations achieve their objectives and enhance performance through effective risk management practices.

The internal audit activity can be considered a type of governance control. Governance controls are those that are designed to ensure that the overall direction, administration, and control of an organization are maintained.
The internal audit provides assurance on the effectiveness of governance, risk management, and internal controls.References: The IIA's guidance on the role of internal auditing in enterprise-wide risk management.