The Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud

Abstract Fraud prevention measures are based on internal control, and the auditor's integrity is essential as an effort to adhere to the rules of independence and avoid conflicts of interest in the management of audit services. The purpose of this study is to examine the empirical evidence on the effect of auditor Integrity and organizational commitment on fraud prevention. The present study is part of the correlation-survey method group. This research was conducted using a questionnaire distributed between internal auditors and independent auditors with internal audit experience. 400 questionnaires were distributed and 201 questionnaires were received. The independent variables of research are Integrity and organizational commitment and the dependent variable of this research is fraud prevention. Research hypotheses were tested using Smart-PLS3 software. The results of this study showed that auditor integrity and organizational commitment have a positive and significant effect on fraud prevention. This study uses internal auditors to create new insights into the behavior of internal auditors within the organization.