BEYOND INTERNAL AUDITOR COMPETENCE: THE CRITICAL ROLE OF DUE PROFESSIONAL CARE IN FRAUD PREVENTION

Lina Yulianti (Universitas Islam Negeri Sunan Gunung Djati, Indonesia)
Winwin Yadiati (Universitas Padjadjaran, Indonesia)
Ramadhani Irma Tripalupi (Universitas Islam Negeri Sunan Gunung Djati, Indonesia)
Irfan Sophan Himawan (Universiti Teknologi Mara-UITM Selangor, Malaysia)

Jurnal Riset Akuntansi Kontemporer
Vol 18 No 2 (2026): October Edition

The management of zakat funds requires robust fraud prevention mechanisms to ensure accountability, transparency, and public trust. However, the relative importance of specific auditor attributes, particularly Internal Auditor Competency and Due Professional Care, in strengthening fraud prevention within Islamic organizations remains underexplored. The study aims at examining and comparing the influence on Fraud Prevention in BAZNAS provincial offices in Indonesia. A quantitative approach was used; this study surveyed internal auditors from BAZNAS provincial offices across Indonesia and conducted data analysis using PLS-SEM. The results demonstrate that both Internal Auditor Competency (IAC) and Due Professional Care (DPC) positively and significantly influence Fraud Prevention (FP). Furthermore, DPC has a stronger influence on Fraud Prevention than Internal Auditor Competency. These findings suggest that effective Fraud Prevention depends not only on auditors’ technical capabilities but also on their ability to exercise professional care throughout the audit process.