Pengaruh Profesionalisme Auditor Internal terhadap Pencegahan Kecurangan (Studi Kasus dilakukan di PT. Inti Bandung)

The objective of this research is to find the influence of internal auditor’s professionalism on fraud prevention. The internal auditor’s professionalism evaluated throught five dimensions, which are independence, professional proficiency, scope of work, performance of audit work, and management of internal auditing department. The fraud prevention evaluated throught three dimensions, which are requirements discovery of fraud, the scope of fraud auditing and audit approach. The method used for this research is descriptive research method. The research used qualitative data which are quantified by using ordinal scale and likert method. The rank spearman method used for analyzed data. Based on analyzed result, the conclusion for this research is internal auditor’s not have good effort on fraud prevention.