srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2022.v02i02.004Internal Auditors’ Attributes and Fraud Prevention in the Public Sector: A Study of Akwa Ibom State, NigeriaEtimOsimRoselineAkpanGabrielNsimaJohnsonUmoffongToyeseAdekunleAjayiThe study examined the influence of Internal Auditor attributes on fraud prevention in the Ministries, Departments and Agencies (MDAs) in Akwa Ibom State. The study was prompted by persistent fraudulent practices in the Nigerian public sector space. Survey research design was adopted using questionnaire to gather data from 107 internal auditors sampled for the study. Descriptive and inferential statistics were applied in the data analysis. The result of the analysis showed that internal auditors effectiveness, independence, training, experience and qualification influenced fraud prevention. The R2 value of 95.2%, adjusted R2 of 95% and F-cal of 406.80 showed the results were statistically significant and suitable for policy alignment that the independent variables are good influencers of fraud prevention in the public sector. It was recommended that conducive environment be created for internal auditors to function as well as regular review of policies relating to fraud prevention by policy makers.