<![CDATA[Fraud in higher education institutions remains a pressing concern, and this review examines the issue primarily through evidence from Indonesia, as illustrated by the alleged new-student admission bribery case at Universitas Lampung in 2022. Prior quantitative studies have reported inconsistent results regarding internal control systems, compensation suitability, university governance, and organizational culture as determinants of fraud prevention, with each determinant typically tested in isolation and without a unifying theoretical framework. This study employs a qualitative literature review of 20 studies published between 2016 and 2026 that examine these four determinants, consisting of 13 studies related to Indonesian higher education, one international higher education comparator, and six comparator studies from other Indonesian organizational sectors and proposes an integrated model that maps each determinant a specific element of fraud diamond theory. The findings show that internal control systems and internal audit have the most methodologically triangulated empirical support, followed by university governance, while compensation suitability and organizational culture remain rarely tested directly within the higher education context, with most evidence drawn from comparative studies in other public-sector settings. The proposed model repositions fraud diamond theory as a prospective and prescriptive framework rather than merely an explanatory tool, thereby offering a theoretically coherent and context-specific basis to guide future empirical testing and institutional policy in Indonesian higher education.]]>
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