Niroula, Ballav. “Importance of Internal Control Systems on Detection and Prevention of Fraud in Commercial Banks of Nepal”. Akuntansi: Jurnal Akuntansi Integratif 10, no. 2 (October 30, 2024): 106–118. Accessed July 17, 2026. https://jurnalfebi.uinsa.ac.id/index.php/JAI/article/view/1772.