Not sure which version of RetroPie are you using (version 4.4 is too old to support the PI4), but out of the box I think HDMI sound should work using the 4.7.1 image.

Make sure that in the Audio settings in the RetroPie system you choose HDMI as output, then in ES the settings should be:
AUDIO CARD: Default
AUDIO DEVICE: HDMI

For OMX audio output, just use ALSA and it should work.

@mitu Hi

Sorry for my late reply

In the reality I don't know how i solved it

but after many test i just update retropie and the error disappeared by himself ---

Mistery of the life :-D

I successfully replaced the line

dtoverlay=vc4-kms-v3d

in my config.txt file with

dtoverlay=vc4-fkms-v3d

and now everything works perfectly! Thanks for the help @mitu

I had the same problem. The navigation sound work but with delay, i press bottom and the sound play 2 seconds later. The video screen saver is not heard. The volume control although it changes it stays at zero. But the sound in the games is good.
I have tried all the options of "Audio Card" "Audio Device", but the only one I hear something is heard with a lot of lag.
This happened to me after I had updated the Emulation Station. Before updating it worked fine.

Is there any way to fix it?