Br Siringoringo, M.J., Hasugian, C., Simanjuntak, S.I.R., Lumbangaol, M.B. and Simanjuntak, M.D. 2025. Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud. Jurnal Ilmiah Manajemen Kesatuan. 13, 3 (May 2025), 1803–1814. DOI:https://doi.org/10.37641/jimkes.v13i3.3301.