Abel Desiyanti Manik, Elisa Cici Prisilia, Juana Dewi Maharani, & Handriyani Dwilita. (2025). Literature Review : The Role of Forensic Audit, Investigative Audit, Auditor Competence, Spiritual Intelligence and Information Technology on Fraud Detection. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 3(1), 206–218. https://doi.org/10.61132/anggaran.v3i1.1203