This study aims to examine and analyze the effect of red flags on fraud detection at the BPK RI Representative for South Sulawesi Province. The object of research is the BPK RI auditors Representative of South Sulawesi Province. The sample in this study were 49 auditors. Determination of the sample using the census method, namely the entire population is used as a sample with explanatory research methods. Retrieval of data using a questionnaire instrument. Data were analyzed using regression analysis which was processed using the statistical package for the social sciences (SPSS). The results of the study show that red flags have a significant effect on fraud detection