PENGARUH AUDIT INTERNAL DAN PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA BANK SULTRA

Abstract

This research aims to test and analyze the influence of internal audit and the implementation of internal control on fraud prevention at Bank Sultra. Data analysis used descriptive analysis methods and multiple linear regression analysis with the IBM SPSS Statistics Version 27 software application. Data collection was carried out using a questionnaire. The sample in this research was 34 internal auditors at SKAI at Bank Sultra. The research results show that internal audit has an effect on fraud prevention, this is because the audit covers all bank activities starting from monitoring transactions, identifying potential risks, evaluating internal controls and other activities to prevent fraud. Furthermore, the implementation of internal control has an effect on fraud prevention, this is because the implementation of internal control helps create a safer environment by identifying and evaluating the risk of fraud occurring. Then internal audits and internal control policies have an influence on preventing fraud. Internal audits carried out regularly and systematically will be useful in preventing fraud. Likewise, implementing internal controls that are updated and adapted to environmental changes will also prevent the condition. The conclusion of this research is that the higher the internal audit and internal control, the greater the fraud prevention.