Influence of Internal Audit on Fraud Prevention (Case Study at Pos Indonesia Co. Ltd.)

Abstract

The purpose of this study was to determine how the influence of internal audit on the prevention of fraud case study at Pos Indonesia Co. Ltd. Bandung Headquarters. The factors tested in this study were Internal Audit (Independence and Objectivity, Proficiency and Due professional) careas the independent variable, while Fraud Prevention as the dependent variable. The type of research used is descriptive explanatory research. The population in this study were 30 people. The sampling technique used in this study is non-probability sampling with saturated sampling technique, so the number of samples in this study was 30 people. While the analytical method used in this study is simple linear regression analysis at a significance level of 5% using the SPSS Ver 25 program. Based on the results of the study, it shows that internal audit has a significant effect on fraud prevention. The magnitude of the influence of internal audit in contributing to fraud prevention is 47.4%. This means that the more independent and objective, as well as having the professional skills and accuracy of an internal auditor in carrying out their duties, the internal audit can run well, and be able to prevent fraud.