Astuti, Susi, and Agustina Riyanti. “Pengaruh Pelaksanaan Risk Based Internal Audit Terhadap Pencegahan Fraud”. Owner : Riset dan Jurnal Akuntansi 9, no. 2 (April 15, 2025): 1284-1294. Accessed August 8, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/2621.