The Role of Internal Auditor in Preventing Fraud. Case Study: PT. Bank Pembangunan Daerah Sumatera Barat (Bank Nagari)

Internal auditing is an independent activity done by a person from inside the organization that give assurance and is designed to add value, improve the organization’s operations, and also helps the organization to reach its objectives. The purpose of this research is to find out whether the implementation of internal audit have been implemented adequately, and whether the internal audit can play a role in preventing fraud in PT. Bank Pembangunan Daerah Sumatera Barat (Bank Nagari). The data that is used in this research consist of primary data and secondary data. The primary data is obtain by interview with the Internal Audit Division of Bank Nagari and the secondary data is obtain by investigation method, which is collecting and investigating written documents that are related to internal audit. The type of research that is used is a descriptive case study, where the data and information obtained through the research will be processed and analyzed with the relevant theory and standards. The result of this research shows that the implementation of internal audit in PT. Bank Pembangunan Daerah Sumatera Barat (Bank Nagari) have been done adequately and that it can play a significant role in preventing fraud. Keywords: Internal audit, Preventing frau