id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gp-162	Habibi, Habibi	Fraud vs. Internal Control in Inventory Management: A Case Study of a Newly Established Healthcare Trading Company in Indonesia	2025	10	.pdf	application/pdf	3602	194	33	It contributes to the literature on fraud risk assessment, internal controls, and inventory management within highly regulated industries, offering insights into preventing fraud in newly established organizations. Keywords: COSO, fraud, internal control, inventory management INTRODUCTION Corporate assets—whether tangible or intangible—are essential for sustaining daily operations and achieving long-term strategic objectives (Kabue & Kilika, 2016).	cache/gp-162.pdf	txt/gp-162.txt