This purpose of this journal is to find how effective professional skepticism, independency, audit experience, and the knowledge of internal control systems on the ability of auditors to detect some frauds. The population being tested in this research is the Internal Auditor of Minister/Institutions of the Republic of Indonesia. The sample size of the population in this research uses the statistical method with a purposive sampling technique. Data were collected by giving a questionnaire to the respondents. Data were analyzed using the smartPLS 3.2.7’s software Structural Equation Modelling (SEM) that method is used to improve the weaknesses of the regression method. From research conducted a conclusion can be drawn that professional skepticism, independency, audit experience, and knowledge of the internal control system have influenced the ability of positive and significant auditors in detecting fraud.

Keywords : Professional Scepticism, Independency, Audit Experience, the Knowledge of Internal Control System, Fraud Detection.