<![CDATA[Penelitian ini mensintesis peran tata kelola digital, pengendalian dan audit internal, mekanisme pelaporan-deteksi, teori kecurangan, serta etika dalam pencegahan kecurangan. Systematic literature review dilakukan berdasarkan PRISMA 2020 menggunakan Publish or Perish dan Google Scholar. Dari 1.200 rekaman, sebanyak 454 studi menjalani penilaian kualitas, 451 memenuhi kriteria sintesis, dan 439 menyediakan temuan yang dapat dianalisis. Hasil menunjukkan bahwa pengendalian internal menjadi fondasi operasional, audit internal memperkuat assurance dan pengelolaan risiko, sedangkan whistleblowing efektif ketika disertai perlindungan pelapor dan investigasi yang kredibel. Teknologi dan AI memperkuat pemantauan serta deteksi, tetapi bergantung pada kualitas data, kompetensi, dan kematangan pengendalian. Etika dan budaya berfungsi sebagai pengondisi efektivitas mekanisme formal, sementara Fraud Triangle tetap relevan namun belum memadai untuk menjelaskan kolusi, kapabilitas, ego, impulsivitas, dan konteks kelembagaan. Kebaruan penelitian terletak pada pengembangan Integrated Anti-Fraud Governance Architecture yang mengintegrasikan governance-accountability, control-assurance-risk, detection-reporting-response, technology-data, dan behavioral-ethical foundation. Kerangka ini menegaskan bahwa pencegahan kecurangan merupakan sistem terintegrasi yang efektivitasnya bergantung pada keterhubungan antarlapisan, umpan balik, dan pembelajaran organisasi. This study synthesizes the roles of digital governance, internal control and internal audit, reporting and detection mechanisms, fraud theories, and ethics in fraud prevention. A systematic literature review was conducted following PRISMA 2020 using Publish or Perish and Google Scholar. Of 1,200 records identified, 454 studies underwent quality appraisal, 451 met the synthesis criteria, and 439 provided usable findings. The results show that internal control serves as the operational foundation of fraud prevention, internal audit strengthens assurance and risk management, and whistleblowing is effective when supported by reporter protection and credible investigation. Digital technologies and AI enhance monitoring and detection but remain dependent on data quality, organizational competence, and control maturity. Ethics and organizational culture condition the effectiveness of formal mechanisms, while the Fraud Triangle remains relevant but insufficient to explain collusion, capability, ego, impulsivity, and institutional context. The novelty of this study lies in developing an Integrated Anti-Fraud Governance Architecture that integrates governance-accountability, control-assurance-risk, detection-reporting-response, technology-data, and behavioral-ethical foundations. The framework demonstrates that fraud prevention is an integrated system whose effectiveness depends on the interconnection of these layers, supported by feedback mechanisms and organizational learning ]]>
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