T This study aims to analyze the influence of the independent audit committee, risk management committee, internal audit activities, whistleblowing system, and company size on internal fraud in indonesian banking. data were obtained from the annual reports of public banks listed on the indonesia stock exchange (idx) during the period 2022–2024. the independent audit committee variable was measured using the percentage ratio of independent audit committee members, the risk management committee was measured based on the number of committee members, internal audit activities were measured from the number of realized internal audit assignments, the whistleblowing system was measured using a binary code based on compliance with the knkg mechanism, and company size was measured using the natural logarithm of total assets. internal fraud was measured by the number of internal fraud cases disclosed in annual reports. data analysis was conducted using logistic regression. the results indicate that the risk management committee has a positive and significant effect on internal fraud, and similarly, the whistleblowing system also shows a positive and significant influence. meanwhile, the independent audit committee and internal audit activities do not show significant effects. company size has a positive effect that approaches significance.