The effectiveness of internal audit in preventing and detecting fraud in hospitals

The data source in this research is primary data and the data collection tool (instrument) in this study uses a questionnaire consisting of six types of questionnaires obtained and developed from various sources. Primary data is collected by data collection tools or instruments in the form of questionnaires made in the form of Google forms which are distributed online and offline at the short link https://bit.ly/efektitasauditinternal.    The research implementation stage begins with the researcher sending a research permit letter from PAIRSI to the PAIRSI and SPI Whatsapp Group and providing an explanation before the study (informed consent) including the purpose, objectives and procedures of the study including inclusion and exclusion criteria for prospective respondents in the Whatsapp Group. The researcher explained about the research questionnaire in the form of a google form which was expected to be filled in by prospective respondents via the short link https://bit.ly/efektitasauditinternal