The Impact of Internal Audit Toward Fraud  Prevention With Task Complexity As A  Moderator

The general objective of this research is to test and prove the influence of the variables of Internal Audit, Task Complexity, Fraud Prevention, and Interaction between internal audit with task complexity which are measured using a Likert scale.

The analysis method in this study uses a simple linear regression analysis model and a moderating regression analysis model. This study uses a sample of companies that have an internal audit with a high level of complexity. Sampling from this study used a purposive sampling method and obtained 105 samples.

The results of this study indicate that internal audit has a significant positive effect on fraud prevention, while task complexity has a significant negative effect on prevention of fraud and the complexity of the task cannot weaken the relationship between internal audits of fraud prevention.