Aviva J. 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. JAT [Internet]. 2022Jul.13 [cited 2026Oct.9];2(2):55 - 69. Available from: https://www.journal.jis-institute.org/index.php/jat/article/view/688