<![CDATA[Fraud remains a persistent challenge in organizations, occurring even in environments equipped with qualified accounting personnel and formal internal control systems, highlighting the limitations of technical and procedural measures alone. This study aims to examine the role of work ethics in mediating the influence of accounting human resource competency and internal control systems on fraud prevention. A literature-based methodology was employed, utilizing primary and secondary data from books, journals, research reports, and other scholarly publications relevant to accounting competency, ethical behavior, and organizational controls. The analysis was conducted using qualitative content analysis to identify patterns, relationships, and conceptual linkages among the variables. The findings indicate that accounting competency and internal control systems provide necessary structural and technical foundations but are insufficient for effective fraud prevention without ethical mediation. Work ethics serve as a critical behavioral mechanism, guiding moral judgment, reducing rationalization, and ensuring the responsible application of accounting knowledge and control practices. Consequently, the study concludes that sustainable fraud prevention requires an integrated approach in which ethical values, professional competency, and internal controls operate cohesively. By positioning work ethics as the central mediating factor, the research underscores the importance of ethical development in enhancing organizational integrity and minimizing fraud risk.]]>
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