# Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences

> Research article (Universal Journal of Accounting and Finance, 2022) · cited 10× · AI/ML

**Wikidata**: [openalex:W4205989408](https://www.wikidata.org/wiki/openalex:W4205989408)  
**Source**: https://4ort.xyz/entity/analysis-of-audit-competencies-and-internal-control-on-detecting-potential-fraud-occurrences