Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka. CC [Internet]. 2022 Dec. 25 [cited 2025 Oct. 1];1(3):124-35. Available from: https://jurnal.arkainstitute.co.id/index.php/co-creation/article/view/520