The Influence of Internal Control, Whistleblowing System and Internal Audit on Fraud Prevention

Abstract

This research aims to determine the effect of internal control, whistleblowing system, internal audit on fraud prevention. This research uses qualitative methods and library research. Examining theories and relationships or influences between variables from books and journals both offline in the library and online sourced from Mendeley, Google Scholar and other online media. The research results show that internal control, whistleblowing system, internal audit have a significant positive effect on fraud prevention.