Nurhidayah Dalimunthe, Reva Putri Arihan, Galih Supraja. Mitigating Procurement Fraud through Strengthening Internal Control Systems and Risk-Based Audits. IJERFA [Internet]. 2026 Oct. 25 [cited 2026 Oct. 27];5(1). Available from: https://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/475