Accounting fraud is a serious challenge in business and government, with impacts that can harm entities financially and ethically. This study aims to analyze accounting fraud prevention strategies by reviewing the influence of internal control, compensation gap, and bystander effects on fraud tendencies. The research method used is a systematic literature review with tools such as Publish or Perish, VOSviewer, and Research Rabbit to identify trends and relationships between variables. The results of the study indicate that strong internal control can reduce the risk of fraud, while high compensation gaps tend to increase incentives for employees to commit fraud. This study found that the bystander effect acts as a mediating factor that strengthens the relationship between internal control weaknesses, compensation inequity, and accounting fraud tendencies. To prevent fraudulent practices, organizations need to strengthen internal control systems, implement fair compensation, and build a transparent and ethical work culture. Companies must encourage fraud reporting by providing a safe and effective whistleblowing mechanism. With this comprehensive approach, organizations can create a more accountable environment and reduce the likelihood of accounting fraud.