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This study aims to determine the influence of investigative audit variables on fraud prevention with professional competence and prudence as intervening. The research method used in the study is a quantitative research method with primary data which is from questionnaire data measured using a Likert scale. This research was conducted at the Financial and Development Supervisory Agency, BPKP Representative of North Sumatra Province. The population in this study is all auditor employees as many as 32 people in BPKP North Sumatra Province. The sample collection method uses Saturated Samples with the criteria of an auditor of BPKP North Sumatra Province so that the number of samples obtained is 32 samples. The results of this study stated that: First, the results of regression analysis showed that investigative audits had a positive and significant effect on professional competence and prudence. That is, Ha2 is accepted. Second, the results of regression analysis show that investigative audits have a positive and significant effect on fraud prevention. That is, Ha4 is accepted. Third, the results of regression analysis show that professional competence and prudence have a positive and significant effect on fraud prevention. That is, Ha5 is accepted. Fourth, the results of regression analysis show that professional Competence and Prudence mediate investigative audits against fraud prevention. That is, Ha7 is accepted. JEL Classification: M41, M42, M48
Purba et al. (Sun,) studied this question.