This research aims to determine the effect of implementing internal control, good corporate governance and whistleblowing systems on fraud prevention. The type of research used is associative research. The location of the research was carried out at four Rural Banks in Palembang City. The data used is primary data. Data collection techniques are through interviews and questionnaires. The sample collection method uses purposive sampling. The population in this study included 47 respondents from the internal control system, compliance and risk management, head of operations, head of credit & legal Information, internal audit and finance. The data analysis method used is quantitative analysis. Technical analysis uses multiple linear regression and t test. The t test results show that the Implementation of Internal Control has no effect on Fraud Prevention, Good Corporate Governance has an effect on Fraud Prevention, and the Whistleblowing System has no effect on Fraud Prevention.
Welly et al. (Sat,) studied this question.