[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-35907":3,"doc-seo-35907":29},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":13,"seo_description":14,"update_tm":27,"read_time":28},35907,1374391974468,"Eden","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",8,"Research & Report","The Effect of the Internal Audit Roles and Auditor Professionalism on Fraud Prevention","The research examines how internal audit roles (X1) and auditor professionalism (X2) influence fraud prevention at NJC Bank in Kuningan Regency. Data were collected through questionnaires from NJC Bank employees and processed using SPSS. Results indicate that the internal auditor’s role significantly affects fraud prevention, auditor professionalism also has a significant effect, and both variables jointly show a significant impact. The findings support strengthening internal audit roles and professionalism to increase fraud prevention.","","cbCaisqlLxvp4Zb1","https://ap.wps.com/l/cbCaisqlLxvp4Zb1","pdf",384153,1,12,"English","en",105,"# Introduction\n## Fraud prevention and internal control\n## Organizational culture and ethics\n## Role of internal auditors","[{\"question\":\"What variables does the study examine regarding fraud prevention at NJC Bank?\",\"answer\":\"The study focuses on internal audit roles (X1) and auditor professionalism (X2) and their effect on fraud prevention at NJC Bank in Kuningan Regency.\"},{\"question\":\"How was the data collected and analyzed?\",\"answer\":\"Data were collected using a questionnaire method from NJC Bank employees and processed with SPSS for analysis.\"},{\"question\":\"What do the results show about internal audit roles and auditor professionalism?\",\"answer\":\"The findings show that internal audit roles significantly affect fraud prevention, auditor professionalism significantly affects fraud prevention, and both variables together have a significant effect.\"}]",1782681154,30,null]