<![CDATA[The purpose of this research was to comprehensively determine and analyze internal audit and whistleblowing system in the context of fraud prevention efforts. Whit a research design using qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles as many as 10 articles from journal provider websites in 2019 - 2024. Based on the results of analysis of 10 articles, there are 6 articles stating that internal audit has a significant influence on fraud prevention efforts. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 4 research articles do not explain the influence of internal audit. The result of the study in 10 article, there are 9 research article which state that the whistleblowing system has a positif influence of fraud prevention efforts.]]>
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