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Fraud remains a crucial issue in corporate governance practices in Indonesia, both in the public and private sectors. Various efforts have been made through strengthening internal control systems, optimizing the role of internal audit, and implementing whistleblowing systems. However, corruption, financial statement manipulation, and misuse of funds still occur frequently. This condition indicates that corporate oversight mechanisms are not yet functioning optimally, especially because internal audit and whistleblowing systems are often implemented separately. This study aims to systematically examine the implications of whistleblowing and internal audit in preventing fraud in corporate governance in Indonesia. This study uses the Systematic Literature Review (SLR) method with a qualitative approach to relevant scientific articles. The results of the study show that internal audit plays an important role in assessing the effectiveness of internal controls and risk management, while whistleblowing serves as an early disclosure mechanism for fraudulent practices that are difficult to identify through conventional audit procedures. In addition, the literature also confirms that the integration of internal auditing and violation reporting systems can increase transparency, strengthen accountability, and support the realization of more effective corporate governance. Thus, the synergy between these two mechanisms is an important strategy in strengthening fraud prevention in Indonesia.

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .