Hanif, A., Oktaviarini, D.D., Hanun, N.R., Ade Prasetya, A.N. and Nadhifah, B. 2023. Enhancing Fraud Detection and Prevention through Effective Control Environment: A Phenomenological Study. Indonesian Journal of Law and Economics Review. 18, 3 (Aug. 2023). DOI:https://doi.org/10.21070/ijler.v18i3.951.