PERAN AUDITOR INTERNAL DALAM PENCEGAHAN FRAUD DI PEMERINTAH DAERAH (Studi Kasus Inspektorat Daerah Kota Malang)

The purpose of this research is to understand the practice of the role of local government internal auditors in preventing fraud by local goverment of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Through 7 informants as key informants, it was found that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to weak internal auditor legitimacy, and there has been no attempt to build a systematic pattern between local government institutions. Therefore, the research findings provide an overview of the institutional integration pattern of the regional inspectorate with the elements in charge of fraud issues.