Ependi, Hendi, and Trinandari Prasetya Nugrahanti , trans. “Literature Study Related to Factors Affecting Fraud Detection: Audit Risk, Investigative Audit Techniques, and Whistleblowing System”. West Science Business and Management 2, no. 04 (December 31, 2024): 1258–1266. Accessed December 7, 2025. https://wsj.westsciences.com/index.php/wsbm/article/view/1511.