Aviva, Jihan. 2022. “The Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations As Moderating Variables: Empirical Study on State-Owned Enterprises in Palembang City”. Journal of Accounting and Taxation 2 (2):55 - 69. https://doi.org/10.47747/jat.v2i2.688.