PENGARUH PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) (Studi Kasus di Yayasan Pendidikan Islam Al-Barokah Cikembar Sukabumi)

Fraud is the biggest problem for the company, and internal audit is one of the effective way as a precaution to the fraud. A good company must has have a good managerial, so the company performance will increase. The fraud not only can happen inside the financial report but fraud also many time happen to the company inventory that were used for the personal interest. The fraud commonly occured because the present of the pressure to do the emblazement. By using the opportunity that the fraud happen with the right excuse. The result of the research are show that the internal audit has the impact to prevent the fraud. This can be conclude that H1 are acceptable. Which mean there is significant role of the internal audit to prevent a fraud