This study aims to find out how implementation of internal audit to prevention of fraud in the Regional logistical General Company West Java. Factors tested in this study is the implementation of internal audit as an independent variable. While the prevention of fraud as a dependent variable. The research method used in this reasearch is descriptive reasearch method. The population in this reasearch is internal auditor at Internal Supervisory Unit (SPI) Regional logistical General Company West Java. The sampling technique used in this reasearch is non provitability sampling so that the number of samples in thhis study were 30 respondents while the method of analysis used in this study is a simple linear regression. The result of research also shows that the implementation of internal audits affect the prevention of fraud.