Pengendalian Internal, Kompetensi Auditor dan Pencegahan Fraud Pemerintah Daerah
Keywords:Internal Control, Apparatus Competence, Fraud Prevention
The purpose of this research is to determine the effect of internal control and apparatus competition on fraud prevention in local governments. The research was conducted in one of the regional apparatus organizations, namely The Education and Culture Office of Tebo Regency, Jambi Province. The research respondents were 42 structural and functional officials. The number of questionnaires that were returned and could be processed was 39. Data analysis used multiple regression. Research results show that internal control and the competence of state civil servants affect the prevention of fraud. This means that internal control and the competence of the State civil apparatus can increase efforts to prevent fraud. Local governments should continue to improve the implementation of internal control systems in all. Employees must understand and be able to implement it in their daily activities. The competence of employees can be improved through further education, training, technical guidance and outreach. In addition, it is necessary to note the background and experience of employees in position placement and assignment.