This research examines the influence of internal control and integrity of internal auditor towards fraud prevention. Good Corporate Governance (GCG) in this research is a variable that strengthen or weaken factors that affect fraud prevention. Multiple linier regression analysis that using SEM and SMARTPLS as the tools. The result of this research explains that internal control has a positive effect and significant to fraud prevention. GCG in moderating internal control and integrity of internal auditor has no significant effect to fraud prevention.