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S. Hehanussa

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Review Open access Oct 2026

Internal control systems, risk management, and fraud prevention in indonesian regional financial management

This study examines how internal control systems and risk management are linked to fraud prevention in Indonesian regional financial management through a qualitative integrative literature review rather than causal estimation. The revised corpus comprises 42 sources: 16 regulations, professional standards, or official...

S. Hehanussa · 0 citations

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