SASMITA, P. K. A.; PANGGABEAN, I. G. K.; SITUMEANG, F. C.; PURBA, V. A. N. S.; RIZKINA, M. Analysis of Internal Control Policies in Detecting Fraud: A Comparative Study Between Regional Governments. EDUCTUM: Journal Research, [S. l.], v. 4, n. 1, p. 9–12, 2025. DOI: 10.56495/ejr.v4i1.1137. Disponível em: https://jurnal.larisma.or.id/index.php/EJR/article/view/1137. Acesso em: 24 aug. 2025.