Ponelo, M. et al. 2026. INTEGRATION OF INTERNAL AUDIT, ELECTRONIC AUDIT, AND AUDIT GOVERNANCE IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL AND REDUCING THE RISK OF FRAUD. Multidisciplinary Indonesian Center Journal (MICJO). 3, 3 (Jul. 2026), 3245–3254. DOI:https://doi.org/10.62567/micjo.v3i3.2581.