Internal Auditor Perceptions Of Internal Whistleblower Intention Factors In Its Role To Increase Whistleblowing For Fraud Prevention

The purpose of this study is to determine and analyze the perception of internal auditors in their role to improve whistleblowing and internal auditors' perceptions on internal whistleblower intention factors in preventing fraud, this research is a case study research, The data collection techniques used in this study are interviews and observations. Data analysis techniques are carried out through several stages, namely data collection, data reduction, data presentation, and conclusion making. The results show the role of internal auditors in the internal whistleblower intention factor plays an important role in ensuring the identity of the whistleblower and the sense of security felt by the whistleblower, so that the role of internal auditors in improving whistleblowing with the implementation of a system will provide great confidence for the intention of the whistleblower or whistleblower to uncover fraud and increase whistleblowing to prevent fraud.