Research objectives and hypothesis/research questions:
The aim of the study is to analyze the role of internal audit in preventing fraud in the public sector, with a particular focus on its effectiveness in the context of global challenges and the principles of sustainable development. The research aims to assess the extent to which internal audit contributes to minimizing the risk of fraud, increasing financial transparency, and improving the efficiency of public funds management. The adopted research hypothesis assumes that internal audit in the public sector serves as an effective tool for reducing financial and organizational fraud by strengthening management control mechanisms, enhancing transparency, and implementing sustainable development principles.

Research methods:
The literature review includes an overview of available scientific publications, reports from auditing institutions, and legal acts related to internal audit, fraud in the public sector, and sustainable development. The analysis of secondary data involves examining internal audits of public institutions and data published by international organizations such as the OECD and Transparency International to assess the effectiveness of internal audit in preventing fraud.

Main results:
The analysis revealed that public institutions should consider internal audit as a tool for evaluating the comprehensive functioning of the organization. In addition to eliminating risks related to fraud, it is also necessary to ensure compliance with corporate governance principles and sustainable development goals. Transparency, accountability, and integrity should become the foundation of public fund management.

Implications for theory and practice:
To effectively enhance the efficiency of internal audit and increase the resilience of public institutions to fraud, it is recommended to: (1) invest in advanced analytical tools to streamline the monitoring of financial operations and enable early detection of irregularities; (2) organize specialized training for auditors and management to improve their competencies in identifying and preventing fraud; (3) implement a holistic approach to risk management, including the automation of audit processes and continuous improvement of control mechanisms; (4) modernize whistleblowing systems to ensure greater confidentiality, accessibility, and effectiveness in responding to reports; (5) regularly update audit procedures to adapt to changing regulations and challenges related to social and environmental goals.