ASTUTI, S. .; RIYANTI, A. Pengaruh Pelaksanaan Risk Based Internal Audit Terhadap Pencegahan Fraud. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 2, p. 1284-1294, 2025. DOI: 10.33395/owner.v9i2.2621. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2621. Acesso em: 18 apr. 2026.