Abstract:
Nowadays, financial fraud especially corruption has been a most critical problem in the world. Governmental institutions‟ participations are necessary in combating financial issues and corruption. In order to combat corruption, Indonesian government established independent institutions such as the Corruption Eradication Commission (KPK). The KPK is assisted by governmental audit institutions, the Supreme Audit Agency (BPK) and the Financial Development Comptroller (BPKP). This research aims to explain how to assess the capability of government auditors who serve in investigative field based on their knowledge, abilities, and skills and how the capability can influence the effectiveness of audit investigation process on fraud detection. Because investigation audit is not similar with financial audit. This research‟s samples are gathered in several branches of BPKP in Indonesia and reach 103 sample size. The data was procecessed with statistical software. It was found that the knowledge, ability, and skill of government auditor has no significant influence to the effectiveness of audit investigation process on fraud detection, and the knowledge of government auditor does not influence to the government auditor‟s skill, but it was found that the governement auditor‟s skill has significant influence to the government auditor‟s ability.
