The Effect of Internal Auditor on Four Main Pillars in Fighting Fraud
This study aims to determine the effect of internal auditors on the four main pillars in the fight against fraud.
Respondents in this study are professionals (internal government accountants) who are appropriate representatives to improve
the quality of the generalization of research results. This study uses quantitative descriptive analysis and linear regression test
results with a sample of 30 respondents who participated in the survey. The results showed that internal auditors had a
significant positive effect on fraud prevention, fraud detection, fraud investigation, and follow-up legal action. The results of
this study are expected to enrich the literature for the development of science and also as a consideration for the Finance and
Development Supervisory Agency to eradicate corruption through preventive and repressive measures.
Keywords - Internal Auditors, Legal Action Follow-up, Prevention, Detection, Investigation