In recent years, the occurrence of financial crimes have raised regulators concern for the need to manage the consequences of these crimes. Particularly, in the context of the financial institution prior studies examining the relation between risk management, management support, religiosity and also internal auditor competence for fraud mitigation . This study is, therefore, made for mitigating fraud occurrence and mitigation in the Islamic banking that located in Malaysian and also Indonesia

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• Dr. Mohamad Heykal, S.E., M.Si., CertDA

• Banon Amelda, S.T., M.M., CertDA

• Ismi Fathia Rachmi, S.E., M.Si., CertDA, CPAS