Is it the duty of internal auditor to prevent fraud?

There is no doubt that the role of internal audit in the FPS of manipulation and fraud is

An important and key role, especially after studies indicated that the independent external auditor does not

Can detect all cases of fraud and manipulation in the financial statements as he was not in

Permanent in the project and its dependence on statistical samples instead of full examination, and thus become

Internal Auditor is able to protect the facility, which works out of the manipulation of assets and operations that no one is capable of it on that