The Effect of Internal Audit and Internal Control on Fraud Prevention
DOI:
https://doi.org/10.59890/ijsas.v4i6.3Keywords:
Internal Audit, Internal Control, Fraud PreventionAbstract
Inconsistencies and negligence in internal functions often trigger fraud within organizations. Therefore, strengthening internal audits and implementing effective internal control and risk management systems is essential. This replication study aims to analyze the influence of internal audit and internal control on fraud prevention, using the fraud triangle theory. A quantitative method with descriptive and associative approaches was applied, with primary data collected through questionnaires from 47 employees. Data analysis included validity, reliability, classical assumption tests, and multiple linear regression. The results show that both internal audit and internal control have a positive and significant effect on fraud prevention, both partially and simultaneously. In conclusion, the better the implementation of internal audit and internal control, the higher the level of fraud prevention.
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