<![CDATA[The research aims to identify ad obtain physical evidence about the role of internal audit in investigation to deal with fraud against the issuance of fake seafarers skill certificate against inspectorate general of ministry of transportation, especially in inspectorate IV of sea sector. This research method using qualitative descriptive, that is by describing or telling result of search obtained by researcher. This research was conducted by conducting interviews and direct observation to the inspectorate general of the ministry of transportation. The researchers also received evidence of seafarers certification certificates that were not in accordance with established procedures one of the examples of fraudulent actions detected by internal auditing in the investigation audit process. The discovery of a fake skill certificate was made by researchers to draw research conclusions. Based on the research, it can be concluded that (1) internal audit in this organization has a very important role in every investigation audit activity; (2) The procedure used by the internal audit in the investigation finds that the indication of fraud has been in accordance with the quality audit implementation procedure established by the inspectorate general of the ministry of transportation; (3) Implementation of internal audit at inspectorate general of ministry of transportation has not enough in accordance with government internal audit standard because in audit internal there is no audit committee yet. Auditors are handed over to the on-duty audit team leader.]]>
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