The Role of Internal Audit Procedures in Preventing Fraud: Analysis of Effectiveness and Implementation

Abstract

This article analyzes the role and effectiveness of internal audit procedures in preventing fraud in companies, to evaluate their implementation. Using quantitative methods, data were collected through a questionnaire survey distributed to several internal auditors and financial managers in various companies in Medan City. The results showed that 78% of respondents believed that internal audit procedures were effective in preventing fraud, while 72% stated that good audit policies could improve the early detection of fraud. These findings emphasize the importance of effective internal audit procedures as a fraud prevention measure in organizations