Nasution, Ilham Ramadhan, and Mohd. Idris Dalimunthe. 2026. “Whistleblowing Systems, Forensic Audit, and Perceived Fraud Prevention in Indonesian State-Owned Enterprises: The Moderating Role of Internal Audit Quality”. Ilomata International Journal of Tax and Accounting 7 (4):1-9. https://doi.org/10.61194/ijtc.v7i4.2471.