Rahayu Wiliana, Syamsuddin and Nadhirah Nagu 2023. The effect of internal control systems and whistleblowing systems on fraud prevention with bugis cultural values as moderation variables. International Journal of Multidisciplinary Research and Studies. 6, 02 (Mar. 2023), 01–25. DOI:https://doi.org/10.33826/ijmras/v06i02.10.