Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

The training method, often referred to by various names such as readiness training method, habituation method, coaching method, and drill, is a technique commonly used by teachers, both inside and outside the classroom. In Tahfidz learning, there is a difference compared to other subjects because the main focus is on the memorization aspect. Memorizing verses of the Qur'an requires precision and caution because errors in memorization can have fatal consequences. Early childhood is considered the golden age for learning as it is the best developmental period for children. This period is crucial for laying the foundations of intelligence, personality, and creativity in individuals. Cognitively, children at this age have high absorption potential. Therefore, it is the right time to start the process of memorizing short verses. In this study, the approach used is qualitative method with field research aiming to obtain descriptive or narrative data about background, social groups, individuals, and community institutions. The research findings indicate that Tahfidz learning (memorization of short verses from Juz 30) is conducted with enthusiasm, activity, creativity, and cheerfulness, and the children are able to follow the learning process well.