Nabila, A., and T. P. Nugrahanti. “Peran Audit Internal Dan Pengendalian Internal Dalam Pencegahan Fraud Di Era Digital : Systematic Literature Review”. AKADEMIK: Jurnal Mahasiswa Ekonomi &Amp; Bisnis, vol. 6, no. 2, May 2026, pp. 1115-28, doi:10.37481/jmeb.v6i2.1876.