The Effect of Prevention Measures, Fraud Detection, and Investigative Audits on Efforts to Minimize Fraud in The Financial Statements of Companies, Makassar City Indonesia

The purpose of this study was to examine the effect of fraud prevention, detection, investigative audits, and professionalism of auditor on efforts to minimize fraud in financial statements. This study uses primary data by using questionnaires where the questionnaires are distributed to internal auditors who work in companies in Makassar City, Indonesia. Sample determination was done by using convenience sampling. The number of respondents in this study were 52 internal auditors. Data analysis to test the hypothesis was done by using multiple regression test. The results of this study indicate that partially, preventive measures and professionalism of auditor have significant effect on efforts to minimize fraud, while partially fraud detection and investigative audits have no significant effect on efforts to minimize fraud. However, simultaneously, the four variables of fraud prevention, detection, investigative audit, and professionalism of auditor have a significant effect on effort to minimize fraud.