ABSTRAK
Penelitian ini bertujuan untuk mengetahui: (1) pengaruh audit internal dan pencegahan fraud terhadap efektivitas pengendalian internal di Yayasan Internusa, (2) apakah ada perbedaan persepsi antara tenaga pendidik dan tenaga non pendidik mengenai peranan audit internal, pencegahan fraud dan efektivitas pengendalian internal. Metode yang digunakan dalam penelitian ini adalah metode penelitian kombinasi (mixed methods) yaitu sequential explanatory. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner dan wawancara kepada responden yang bekerja di Yayasan Internusa. Sampel berjumlah 37 orang responden yang dikelompokkan menjadi tenaga pendidik terdiri dari 23 orang dosen APIKES-AKBID Citra Medika dan tenaga non pendidik terdiri dari 4 orang pengelola yayasan, 3 orang staf yayasan, dan 7 orang karyawan APIKES-AKBID Citra Medika.
Hasil penelitian menunjukkan bahwa (1) audit internal dan pencegahan fraud berpengaruh terhadap efektivitas pengendalian internal (2) terdapat perbedaan persepsi antara tenaga pendidik dan tenaga non pendidik mengenai peranan audit internal, pencegahan fraud dan efektivitas pengendalian internal.
Kata kunci : Peranan audit internal, pencegahan fraud, efektivitas pengendalian internal

ABSTRACT
This research aims (1) to determine the effect of the internal audit and fraud prevention on the effectiveness of internal control at the Internusa Foundation, (2) whether there are difference in perception between educators and non-educator staff about the role of internal audit, fraud prevention and internal control effectiveness. This study employs a combination of research methods (mixed methods), namely sequential explanatory. This research uses primary data obtained by distributing questionnaires and interview to the respondents, who work in the Internusa. The number of sample was 37 respondents were grouped into educators (23 lecturers APIKES-AKBID Citra Medika) and non-educator staff (4 manager of the foundation, the foundation staff 3, and 7 employees APIKES-AKBID Citra Medika).
The results indicate that (1) the internal audit and fraud prevention have significant effect on the effectiveness of internal controls, (2) there is a difference of perception between the educators and staff non-educators about the role of internal audit, fraud prevention and the effectiveness of internal controls.
Keywords: Internal audit, fraud prevention, effectiveness of internal control