ABSTRACT This study aims to test and analyze: (1) internal audit on fraud prevention, (2) anti-fraud awareness on fraud prevention, (3) internal auditor independence on fraud prevention. The population in this study were Auditors of the Inspectorate of Indragiri Hilir Regency, Inspectorate of Indragiri Hulu Regency, Inspectorate of Pelalawan Regency and Inspectorate of Kampar Regency. In this …