ANALYSIS OF THE ROLE OF INTERNAL AUDIT IN PREVENTING AND DETECTING TENDENCIES IN ACCOUNTING FRAUD

Abstrak

Fraud is defined as an intentional conduct that causes losses for specific people and institutions while serving one's own or a group's objectives. Finding out if internal audit has an impact on stopping and identifying accounting fraud is the aim of this research. The impact will be investigated using the findings from earlier studies. The metaanalysis method, which combines two or more prior research findings in related situations to draw conclusions about the research, is employed in this study. The unit of analysis used in this research is written documents from previous research in the form of international journals or articles taken from google scholar that are in accordance with the topic to be discussed. The results of this study indicate that internal audit has a positive effect on the prevention and detection of fraud in accounting.