The Effect of the Internal Audit Roles and Auditor Professionalism on Fraud Prevention

Abstract

This research aimed to find the internal audit roles (X₁) and the auditor professionalism (X₂) at Fraud Prevention in NJC Bank in Kuningan Regency. Samples of this research were the NJC Bank employees. The data collection used in this research is the questionnaire method and the data processing used the SPSS program. The analysis results show that the role of the internal auditor has a significant effect on fraud prevention (H₁), the auditor professionalism significantly affects fraud prevention (H₂), and the test results simultaneously show that the two independent variables have a significant effect on fraud prevention. Supported the results of the implication of this analysis is to improve the roles of the internal auditors and the professionalism of auditor internal could increase fraud prevention.