The concept of fraud encountered in accounting is human-based. In order to prevent fraud, one must have effective internal auditing. Having an effective internal auditing is a necessity in order to prevent fraud. Internal auditing is an indepent and objective assurance and consulting prepared to add value and improvate an organization's operations. Thus, with an effective internal auditing, the components of fraud such as pressure, opportunity and justification are eliminated by effective auditing and reporting in business management. Internal auditing will ensure the correct operation of the accounting system of the enterprise by preventing accounting fraud that may occur in enterprises. Internal auditing will be able to prevent components such as embezzlement, tax evasion and corruption that may occur in enterprises. The book titled Fraud and Internal Control tries to explain how to prevent fraud through internal auditing, how to increase efficiency, and how the business will gain a more competitive structure with the prevention of corruption. We hope that it will be benefical to its readers....