This study examines the effect of Chief Audit Executive (CAE) educational background, audit charter, and the presence of independent commissioners on risk management disclosure in 37 banks listed on the IDX for the 2019-2023 period, using purposive sampling method and StataMP 17 analysis. The results showed that independent commissioners had a significant effect on risk management disclosure according to the COSO ERM framework, while CAE educational background and audit charter were not significant. This study emphasizes the importance of the role of independent commissioners in risk governance, supports the strengthening of governance policies by regulators, and opens up opportunities for further research with different variables or sectors.