Dwi Urip Wardoyo, Muhammad Arya, Desiana Woro Pawestri and Bethari Shakuntala 2022. Whistleblowing System Dan Surprise Audit: Strategi Pencegahan Fraud . EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi. 1, 2 (Jun. 2022), 157–168. DOI:https://doi.org/10.56799/ekoma.v1i2.450.