INTERNAL CONTROL SYSTEMS EFFECTIVENESS AND THE PREVALENCE OF ACCOUNTING FRAUD. E-Jurnal Akuntansi TSM, [S. l.], v. 6, n. 1, p. 171–182, 2026. DOI: 10.34208/ejatsm.v6i1.3265. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/3265. Acesso em: 16 may. 2026.