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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Nur Azkiyah Djafar

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Review Open access Jul 2026

THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AND TRANSACTION SECURITY IN DIGITAL PAYMENTS: A SYSTEMATIC LITERATURE REVIEW

The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring.

Nur Azkiyah Djafar, Sitti Fatira Gumohung, Kiki Amelia Bilondatu et al. · 0 citations

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