Siahaan , S. B.; Simanjuntak, A.; Simanjuntak , W. A.; Silalahi , M. P.; Tarigan , D. E. B. Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency). JIA 2023, 5 (2), 128-145. https://doi.org/10.36985/g48jg758.