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Triana Ulfa Saragih Pengarang Drs. Edison Sagala, MS Dosen Pembimbing 1 Duma Megaria Elisabeth, SE., M.Si Dosen Pembimbing 2 Drs. Edison Sagala, MS Penguji 1 Duma Megaria Elisabeth, SE., M.Si Penguji 2 Dr. Dompak Pasaribu, SE.,M.Si, CPA Penguji 3

This study aims to determine the magnitude of the influence of Internal Control and Professionalism of Internal Auditors on Fraud Prevention at PT.Socfin Indonesia Medan. The method used in this study is a survey method and distributing questionnaires with an approach using primary data. The sampling technique used is probabylity sampling with the simple random sampling method. The statistical analysis used in this study is the classic assumption test, correlation, hypothesis testing using t test and f test and analysis of the coefficient of determination. The research sample used was 36 people with data sources obtained through filling out the questionnaire. Based on the results of research conducted, it can be seen that partially internal control and Professionalism of Internal Auditors have no effect and are not significant to Fraud Prevention. Simultaneously Internal Control and Professionalism of Internal Auditors do not affect Fraud Prevention. While the value of R2 in this study states that the variable Internal Control and Professionalism of Internal Auditors on Fraud Prevention simultaneously affect Fraud Prevention by 8.2%, the remaining 91.8% is influenced by other factors