tamara, elvira and Badera, I. (2023) “The Influence of Competence, Independence, Skepticism, and Work Experience on The Ability of Internal Auditors to Detect Fraud”, Jurnal Ilmiah Wahana Pendidikan, 9(23), pp. 358-369. Available at: https://www.jurnal.peneliti.net/index.php/JIWP/article/view/5633 (Accessed: 25May2026).