<![CDATA[Financial statement fraud prevention plays a crucial role in ensuring transparency and accountability in the management of public finances. This research seeks to investigate the influence of organizational culture, whistleblowing systems, and surprise audits on financial statement fraud prevention, with anti-fraud awareness incorporated as a moderating variable. The study employed a quantitative approach using primary data gathered through questionnaires distributed to internal auditors at the Inspectorates of Serang City and Serang Regency. A saturated sampling method was applied, allowing all members of the population to participate as respondents. The data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The results demonstrate that organizational culture and whistleblowing systems have a positive and significant influence on financial statement fraud prevention, whereas surprise audits show a significant negative effect. In addition, anti-fraud awareness was not found to significantly moderate the relationships between organizational culture, whistleblowing systems, surprise audits, and financial statement fraud prevention. These findings emphasize the need for government institutions to strengthen organizational values, improve whistleblowing practices, and reinforce internal control measures to support fraud prevention efforts. The novelty of this research lies in examining anti-fraud awareness as a moderating variable from the perspective of regional government internal auditors.]]>
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