The word "fraud" is a word that exists today. There are no business entities or institutions that are entirely devoid of the risk of fraud. People who commit crimes can be found in every socioeconomic class. As a result, there's a requirement for various stakeholders to be concerned and aware of the possibility of fraud in the workplace. The purpose of this research is to study the impact of role conflicts, workload, and internal auditors’ ability to detect fraud. Collecting data using a questionnaire which is measured by a Likert scale. The population in this study were all internal auditors of the Inspectorate General of the Ministry of Education and Culture. The saturated sample consisted of 300 respondents. The data analysis method uses SEM-PLS modeling through the SmartPLS version 3.0 program. By testing the validity, reliability, R Square value, F Square value, Q Square value. Testing the hypothesis using the bootstrap T-test method. The results of the study stated that role conflict and time burden had a negative and significant effect on professionalism, but competence had a positive and significant effect on professionalism, role conflict, and time load had a negative and significant effect on the ability to detect fraud, but competence and competence. professionalism has a positive and significant effect on the ability to detect fraud. Role conflicts, time, and professional burdens can affect the ability to detect fraud indirectly through professional mediation. This study requires careful planning and clear authority and responsibility to conduct field audits and the need to increase competence to increase the professionalism of auditors in detecting.
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