Suryadi, D., R. . Eka Permana, A. . Kurniawan, A. . Bahari, R. . Rahayu, and V. . Juita. “COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention”. UPI YPTK Journal of Business and Economics, vol. 11, no. 1, Jan. 2026, pp. 1-10, https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/320.