Abstract

The essence of this investigation aimed to dissect the inner workings of PT Bank SULSELBAR's system to thwart deceit. This inquiry took place across 5 branches of the aforementioned bank, spanning a moon's cycle from July of 2023. Employing a quantitative research approach, the selection of participants was no happenstance; rather, it was a calculated choice achieved through purposive sampling, yielding a respondent pool of 76 individuals. Armed with firsthand data, the method of data collection involved the dispersal of self-administered questionnaires. The evaluation of hypotheses hinged upon the grand edifice of the Structural Equation Model (SEM), specifically assessed via Smart-PLS 3.0. Ultimately, the findings echoed in unison: the internal control construct wields a constructive sway over the bulwark against fraud.

Keywords

• Internal Control System,
• Fraud Prevention

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