<![CDATA[This study aims to analyze the role of internal audit in preventing fraud and its contribution to improving the accountability and performance of business entities. Using the Systematic Literature Review (SLR) method, this study examined indexed journals, proceedings, audit textbooks, and relevant professional guidelines. The analysis shows that internal audit serves as a primary mechanism for fraud prevention through risk identification, internal control evaluation, and recommendations for preventive and corrective improvements. Furthermore, internal audit has been shown to enhance accountability by ensuring that every activity within an entity is accounted for transparently and in accordance with procedures. Internal audit also contributes to improving entity performance through optimizing operational processes, efficient use of resources, and establishing a culture of integrity. These findings confirm that strengthening the internal audit function is a strategic step in realizing transparent, integrity-based, and competitive entity governance.]]>
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