SAHARUDIN, N. H.; ALI, M. M.; HARON, N. H.; HASNAN, S. THE EFFECTIVENESS OF ETHICAL CULTURE, INTERNAL CONTROL, AND INFORMATION TECHNOLOGY SYSTEMS ON OCCUPATIONAL FRAUD IN SMES: EMPLOYEES’ PERSPECTIVE. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), [S. l.], v. 8, n. 29, p. 2003–2029, 2026. DOI: 10.35631/AIJBES.829115. Disponível em: https://gaexcellence.com/aijbes/article/view/8841. Acesso em: 9 oct. 2026.