PUTRI, MAIZUR MAHARANI (2026) PENGARUH INDEPENDENSI AUDITOR, SKEPTISME PROFESIONAL DAN SISTEM PENGENDALIAN INTERNAL DALAM PENCEGAHAN FRAUD DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI = THE EFFECT OF AUDITOR INDEPENDENCE, PROFESSIONAL SKEPTISM AND INTERNAL CONTROL SYSTEM IN FRAUD PREVENTION WITH ORGANIZATIONAL CULTURE AS A MODERATING VARIABLE. Thesis thesis, UNIVERSITAS HASANUDDIN MAKASSAR.