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Author

Sahmin Noholo

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Review Open access Jul 2026

A THEORETICAL STUDY OF THE ROLE OF INTERNAL AUDIT IN FRAUD PREVENTION IN THE DIGITAL AGE

The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance.

Silfanawati A. Dumo, Fitriana S. Salmin, Zein Luadu et al. · 0 citations
Review Open access Jul 2026

INTEGRATION OF INTERNAL AUDIT, ELECTRONIC AUDIT, AND AUDIT GOVERNANCE IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL AND REDUCING THE RISK OF FRAUD

The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems.

Marsanda Ponelo, Mutiara Nandiva, Jasmine Nadia Podungge et al. · 0 citations

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